중국 탄소중립 지역별 이행여건 및 산업전략 분석

전유정,김수한 사단법인 코리아컨센서스연구원 2023 분석과 대안 Vol.7 No.2

Carbon neutrality, the international community's practical challenge in response to climate change, is becoming a key industrial strategy for the future development of nations. Despite concerns that China, as an economic powerhouse in the G2, may face challenges leading global climate change efforts due to its high-carbon-emitting industrial structure, it is leveraging carbon neutrality to enhance its industrial competitiveness. The Chinese government has formulated national policies for achieving carbon neutrality and detailed sector-specific plans to implement them. In particular, it aims to leverage carbon neutrality industrial strategies as a lever for adjusting the domestic industrial structure and fostering new industries, at the same time responding to international climate norms and external pressures. However, the effectiveness of carbon-neutral industrial strategies is expected to vary based on regional conditions such as economic and industrial levels. This article analyzes the regional conditions for implementing carbon neutrality in China, as well as the contents and characteristics of major industrial policies. Due to differing levels of economic development and industrial structures, significant variations in carbon emissions, size, emission sources, and efficiency are inevitable across regions. These disparities introduce diverse initial conditions and endogenous factors in pursuing carbon-neutral goals, limiting the direction and implementation of carbon-neutral industrial strategies favoring certain regions. In particular, the extent of policy autonomy granted to local governments regarding carbon neutrality implementation will influence the regional dynamics of central-local environmental governance. Consequently, it is crucial to emphasize regional monitoring alongside comprehensive national research to accurately navigate the path towards carbon neutrality in China. In summary, the article underscores the importance of understanding regional variations in economic development, industrial structure, and policy autonomy for successful carbon neutrality implementation in China. It highlights the need for regional monitoring and comprehensive national research to determine a more precise direction for achieving carbon neutrality.

탄소중립실현을 위한 조세정책 개선방안 - 미국 조세정책과의 비교를 중심으로 -

최정희,윤현석 한국법정책학회 2022 법과 정책연구 Vol.22 No.4

Carbon neutrality basically aims to reduce carbon emissions to cope with climate change, and curbing carbon emissions is a global challenge. The 2015 Paris Agreement set a goal to prevent the average temperature of the Earth from rising by more than 2°C compared to the pre-industrial level, and required all related governments to decide and submit their own efforts for each field. Meanwhile, in line with this trend of the international community, the Korean government also announced the Green New Deal policy in July 2020 and declared its carbon neutrality goal in October of the same year. There is also a big movement to utilize "carbon neutrality" as part of the economic revival policy to accelerate the overcoming of the recent crisis caused by the COVID-19 pandemic, and the representative move is the U.S. Inflation Reduction Act in 2022. To realize carbon neutrality, this article aims to draw tax policy improvements for Korea's carbon neutrality by reviewing the details of the U.S. tax benefits before August 2022 and the Inflation Reduction Act (IRA) enacted in August 2022 for carbon neutrality and suggests the improvements as below. First, a separate tax benefit roadmap for investment and research & development to realize carbon neutrality should be established separately from R&D or facility investment tax credits stipulated in the Restriction of Special Taxation Act, and tax benefits should be stipulated accordingly. Second, it is necessary to stipulate tax benefits for each stage of realizing carbon neutrality. For example, in the early and mature stages of the carbon-neutral transition, it is important to come up with measures to provide continuous tax benefits without distinction between business scales. Third, it is also important to reorganize the tax system so that companies can switch to a decarbonized business structure. For example, the U.S. Inflation Reduction Act (IRA) allows employers to deduct research & development tax credits from payroll taxes other than income taxes, which can provide an incentive for companies to reorganize their business carbon-neutral. Finally, it is necessary to establish a tax policy that increases the possibility of utilizing tax benefits for carbon neutrality. Allowing the aforementioned US R&D tax credit to be deducted from payroll taxes, or allowing non-profit organizations to transfer tax credits to other third parties, is important to attract taxpayers to actively participate in the carbon-neutral policy. 탄소중립이란 인간의 활동으로 생성되는 온실가스 배출을 최대한 줄이고, 남은 온실가스는 흡수·제거하여 실질적인 배출량이 0(Zero)이 되게 하는 것이다. 즉, 배출되는 탄소와 흡수되는 탄소량을 같게 하여, 탄소 ‘순배출이 0’이 되게 하는 것으로, 넷제로(Net-zero)라고도 한다. 현재 탄소배출을 억제하는 것은 전세계적인 과제로, 2015년 파리협정(Paris Agreement)은 산업화 이전 수준과 비교하여 지구의 평균온도가 2℃ 이상 상승되지 않도록 목표를 설정하고 모든 당사국에 분야별로 취할 노력을 스스로 결정하여 제출하도록 하였다. 한편, 우리 정부도 이러한 국제사회의 흐름에 발맞추어 2020년 7월 그린뉴딜 정책을 발표하고, 같은 해 10월 2050년 탄소중립 목표를 선언하였다. 탄소중립이란 기본적으로 기후변화에 대응하기 위하여 탄소배출량을 줄이는 것을 목표로 삼고 있지만 최근 COVID-19 팬데믹으로 인한 위기 극복을 위한 경제부흥정책의 일환으로 “탄소중립”을 활용하고자 하는 움직임도 활발한데, 그 대표적인 움직임이 2022년 미국의 「인플레이션 감축법 (Inflation Reduction Act)」이다. 본 논문은 탄소중립의 실현 및 친환경 산업 육성을 위하여 다양한 세제 혜택을 구체적으로 규정하고 있는 2022년 8월 이전의 미국의 세제 혜택 및 2022년 8월 제정된 인플레이션 감축법 (IRA) 상의 세제 혜택의 내용을 고찰하고, 탄소중립실현을 위한 우리나라의 조세정책 개선안을 도출하는 것을 목표로 하고 있으며, 다음과 같은 개선안을 제시하였다. 첫째, 현재 조세특례제한법에서 규정하고 있는 연구개발 또는 시설투자와 별도로 탄소중립 실현을 위한 투자와 연구·개발에 대한 별도의 세제혜택 로드맵을 확립하고, 그에 따라 세제혜택을 규정해 나가야 한다. 둘째, 탄소중립 실현 단계별로 세제혜택을 규정할 필요가 있다. 예를 들어, 탄소중립 전환의 초기・성숙기 단계에서는 기업의 구분이 없이 지속적인 세제혜택을 부여할 수 있도록 하는 방안이 마련하는 것이 중요하다. 셋째, 기업의 입장에서도 탈탄소 사업구조로 전환할 수 있도록 세제를 개편하는 것도 중요하다. 예를 들어 미국의 인플레이션 감축법(IRA)은 고용주가 소득세 말고 급여세(payroll tax)에 대하여 연구·개발 세액공제를 차감할 것을 허용하여 스타트업 기업이 이를 적극 활용할 수 있게 하는데, 이러한 성격의 세제혜택은 기업의 탄소중립적으로 사업재편을 할 동기를 제공할 수 있다. 마지막으로, 탄소중립을 위한 세제혜택의 활용 가능성을 높이는 조세정책 수립이 필요하다. 앞서 언급한 미국의 연구·개발 세액공제의 급여세로부터의 차감 허용이라든지, 비영리단체들이 세액공제 혜택을 다른 제3자에게 양도가능하게 하는 것은 탄소중립 정책에 납세자들이 적극적으로 참여하게 유인하는 것으로 중요한 의의가 있다고 할 것이다.

과수원 토양의 탄화물 시용에 따른 아산화질소 발생량 감소와 토양탄소 증가효과

이선일 ( Sun-il Lee ),김건엽 ( Gun-yeob Kim ),최은정 ( Eun-jung Choi ),이종식 ( Jong-sik Lee ),정현철 ( Hyun-cheol Jung ) 한국환경농학회 2017 한국환경농학회지 Vol.36 No.2

본 연구는 농가에서 버려지는 부산물을 탄화물로 변환한 후 토양에 적용하여 토양의 화학적 특성 변화와 온실가스 발생량을 비교하였다. 탄화물로의 활용은 세 가지의 장점이 있었다. 첫 번째 버려지는 자원은 활용하여 재이용한 측면, 두번째 농경지의 토양탄소 함량을 증진 시킬 수 있는 측면, 세번째 농경지에서 발생하는 아산화질소를 줄일 수 있는 측면에서 유용할 것으로 판단된다. 하지만 N₂O 감축기작에 대한 정확한 파악을 위해 질소순환과 연계된 추가적인 연구가 필요하다. BACKGROUND: Carbonized biomass is a carbon-rich solid product obtained by the pyrolysis of biomass. It has been suggested to mitigate climate change through increased carbon storage and reduction of greenhouse gas emission. The objective of this studywas to evaluate carbon dioxide (CO₂) and nitrous oxide (N₂O) emissions from soil after carbonized biomass addition. METHODSANDRESULTS: The carbonized biomasswas made froma pyrolyzer, which a reactorwas operated about 400~500 for 5 hours. The ℃ treatmentswere consisted of a control without input of carbonized biomass and two levels of carbonized biomass inputs as 6.06Mg/ha for CB-1 and 12.12 Mg/ha for CB-2. Emissions of CO₂ and N₂O from orchard soil were determined using closed chamber for 13 weeks at 25℃ of incubation temperature. Itwas shown that the cumulativeCO₂ were 209.4 g CO₂/m² for CB-1, 206.4 g CO₂/m² for CB-2 and 214.5 g CO₂/m² for the control after experimental periods. The cumulative CO₂ emission was similar in carbonized biomass input treatment compared to the control. Itwas appeared that cumulativeN₂O emissions were 4,478 mg N₂O/m² for control, 3,227 mg N₂O/m² for CB-1 and 2,324 mg N₂O/m² for CB-2 at the end of experiment. CumulativeN₂O emission contents significantly decreased with increasing the carbonized biomass input. CONCLUSION: Consequently the carbonized biomass frombyproducts such as pear branch residue could suppress the soilN₂Oemission. The results fromthe study imply that carbonized biomass can be utilized to reduce greenhouse gas emission from the orchard field.

Formation of Isotropic Carbon Matrix in Carbon/Carbon Composites Derived from Pitch

Chong-Jin Ahn,In-Seo Park,Hyeok-Jong Joo 한국탄소학회 2010 Carbon Letters Vol.11 No.4

To manufacture a carbon/carbon composite the coal tar pitch was used as the matrix precursor and the PAN (polyacrylonitrile)-based carbon fiber was used as the reinforcing material to weave 3-directional preform. For pressure carbonization HIP equipment was used to produce a maximum temperature of 1000℃ and a maximum pressure of 100 MPa. The carbonization was induced by altering the dwell temperature between 250℃ and 420℃, which is an ideal temperature for the moderate growth of the mesophase nucleus that forms within the molten pitch during the pressure carbonization process. The application of high pressure during the carbonization process inhibits the mesophase growth and leads to the formation of spherical carbon particles that are approximately 30 nm in size. Most particles were spherical, but some particles were irregularly shaped. The spread of the carbon particles was larger on the surface of the carbon fiber than in the interior of the matrix pocket.

碳排信息披露对企业财务风险的影响研究 - 来自中国的证据

厉蕴璋,최태영 국립부경대학교 인문사회과학연구소 2024 인문사회과학연구 Vol.25 No.1

본 논문의 연구목표는 탄소배출 정보공개와 기업 재무위험 간의 관계를 실증분석하는 데 있다. 이를 위해 2015~2019년 상하이증권거래소와 심천증권거래소에 상장된 A주 기업을 대상으로 패널자료를 수집하였다. Zhang et al.(2007)의 F점수모형(F-fraction model)을 이용해서 기업 재무위험을 평가한 후 규모가 상이한 기업 간의 탄소배출 정보공개와 기업 재무위험 간의 관계를 분석하였다. 패널회귀모형에서 탄소배출 정보자료를 독립변수로, 그리고 주가수익률 자본수익률 부채비율 등을 통제변수로 선택하였다. 또한 산업 간 영향을 고려하기 위해 산업 간 가변수(dummy variable)를 추가하였다. 실증분석 결과를 종합해보면, 첫째, 탄소배출량 정보공개는 기업의 재무위험과 음(-)의 상관관계를 가지는 것으로 나타났다. 이는 기업이 탄소배출량 정보를 적극적으로 공개하면 기업의 재무위험이 낮아질 수 있음을 의미한다. 둘째, 기업의 탄소배출량 정보공개와 재무위험의 상관관계는 기업규모가 커질수록 커지는 것으로 나타났다. 이는 기업규모가 커질수록 재무위험을 경감하기 위해 적극적인 탄소배출량 정보공개가 필요함을 의미한다. 본 논문의 기대효과를 요약해보면 다음과 같다. 첫째, 정부는 탄소집약산업에 대한 통일된 정보공개 기준을 설정하고 탄소집약산업에 대해 일정한 세제혜택 또는 재정보조금을 제공하며 탄소배출 정보공개를 장려하고 탄소배출 정보공개의 적법성을 강화함으로써, 녹색 및 저탄소 시장 건설을 촉진할 수 있을 것으로 기대한다. 둘째, 기업은 재무위험 경감을 위해 탄소배출 정보공개를 적극적으로 시도하고 환경보호 및 사회적 책임에 대한 인식을 제고함으로써, 기업의 사회적·대중적 이미지를 개선시킬 수 있을 것이다. 이에 따라 기업의 경제적 이익은 증가하고 재무위험은 감소할 것으로 기대한다. 셋째, 기업의 적극적인 탄소배출 정보공개는 기업의 탄소배출 정보통합 데이터 관리 플랫폼 구축을 가속화시킬 것이다. 이에 따라 구축된 탄소배출 정보공개 데이터플랫폼은 국가 및 기업의 글로벌 데이터 경쟁력에서 중요한 한 축을 차지할 것으로 기대한다. The purpose of this paper is to empirically analyze the relationship between carbon emission information disclosure and corporate financial risk. To this end, panel data were collected from the A-share companies listed on the Shanghai Stock Exchange and Shenzhen Stock Exchange from 2015 to 2019. The relationship between carbon emission information disclosure and corporate financial risk was empirically analyzed after evaluating corporate financial risk using the F-fraction model of Zhang et al. (2007). In the panel regression model, carbon emission information data was selected as an independent variable, and stock price return, capital return, debt ratio, etc. were selected as control variables. In addition, a dummy variable was added to consider the effects between industries. The empirical findings of this paper are as follows. First, it was found that carbon emission information disclosure had a negative (-) correlation with corporate financial risk. This implies that if a company actively discloses carbon emission information, the financial risk of the company can be lowered. Second, it was found that the correlation between corporate carbon emission information disclosure and financial risk increased as the size of the company increased. This means that as the size of the company grows, active carbon emission information disclosure is necessary to reduce financial risks. The expected effects of this paper are summarized as follows. First, the government expects to promote the construction of green and low-carbon markets by implementing unified information disclosure standards for carbon-intensive industries, providing certain tax benefits or financial subsidies, encouraging carbon emission disclosure, and strengthening the legality of carbon-intensive industries. Second, companies will be able to raise awareness of environmental protection and social responsibility and improve their social and public image through active attempts to disclose carbon emission information to reduce financial risks. Accordingly, it is expected that the economic profit of the company will increase and the financial risk will decrease. Third, active disclosure of carbon emission information will accelerate the establishment of an integrated data management platform for carbon emission information. Accordingly, the carbon emission information disclosure data platform established is expected to play an important role in the global data competitiveness of countries and companies.

Oxidation Resistant SiC Coating for carbon/carbon Composites

Joo, Hyeok-Jong,Lee, Nam-Joo,Oh, In-Seok 한국탄소학회 2003 Carbon Letters Vol.4 No.1

In this study, densified 4D carbon/carbon composites were made from carbon fiber and coal tar pitch through the process of pressure impregnation and carbonization and then followed by carbonization and graphitization. To improve the oxidative resistance of the prepared carbon/carbon composites, the surface of carbon/carbon composites was coated on SiC by the pack cementation method. The SiC coated layer was created by depending on the constitution of pack powder, and reaction time of pack-cementation. The morpology of crystalline and texture of these SiC coated carbon/carbon composites were investigated by XRD, SEM/EDS observation. So the coating mechanism of pack-cementation process was proposed. The oxidative res istance were observed through the air oxidation test, and then the optimal condition of pack cementation was found by them. Besides, the oxidative mechanism of SiC formed was proposed through the observation of SiC coated surface, which was undergone by oxidation test.

Pressure Effects on the Morphology Development of C/C Composites During Carbonization

Hyeok-Jong Joo,Seung-Hee Ryu,Hun-Seung Ha 한국탄소학회 2001 Carbon Letters Vol.1 No.3

It is well known that the fabrication process of carbon/carbon composites is very complex. Above all, the carbonization process have major effect on the morphology development of carbon matrix. Carbon/carbon composites of 4-directional fiber preform were fabricated using the coal tar based pitch as a matrix precursor in this study. According to carbonization pressure of 1 bar, 100 bar, 600 bar, and 900 bar, morphological changes of cokes and matrix of composites were discussed. As the carbonization pressure increased to 600 bar, the flow pattern morphology of bulk mesophse was well developed. On the contrary, mosaic pattern morphology was found in case of 900 bar of carbonization pressure. It is confirmed that the carbonization pressure have profound effect on the degree of graphitization and crystal size of carbon matrix. Even in the highly densified carbon/carbon composites, large voids were still found in the matrix pocket region.

Effects of oil absorption on the wear behaviors of carbon/epoxy woven composites

Jae-H. Lee,Jae-S. Lee,Kyong-Y. Rhee 한국탄소학회 2011 Carbon Letters Vol.12 No.4

Carbon/epoxy woven composites are prominent wear-resistant materials due to the strength, stiffness, and thermal conductivity of carbon fabric. In this study, the effect of oilabsorption on the wear behaviors of carbon/epoxy woven composites was investigated. Wear tests were performed on dry and fully oil-absorbed carbon/epoxy woven composites. The worn surfaces of the test specimens were examined via scanning electron microscopy to investigate the wear mechanisms of oil-absorbed carbon/epoxy woven composites. It was found that the oil absorption rate was 0.14% when the carbon/epoxy woven composites were fully saturated. In addition, the wear properties of the carbon/epoxy woven composites were found to be affected by oilabsorption. Specifically, the friction coefficients of dry and oil-absorbed carbon/epoxy woven composites were 0.25-0.30 and 0.55-0.6, respectively. The wear loss of the oilabsorbed carbon/epoxy woven composites was 3.52×10-2 cm3, while that of the dry carbon/epoxy woven composites was 3.52×10-2 cm3. SEM results revealed that the higher friction coefficient and wear loss of the oil-absorbed carbon/epoxy woven composites can be attributed to the existence of broken and randomly dispersed fibers due to the weak adhesion forces between the carbon fibers and the epoxy matrix.

Oxidation Resistant SiC Coating for carbon/carbon Composites

Hyeok-Jong Joo,Nam-Joo Lee,In-Seok Oh 한국탄소학회 2003 Carbon Letters Vol.4 No.1

In this study, densified 4D carbon/carbon composites were made from carbon fiber and coal tar pitch through the process of pressure impregnation and carbonization and then followed by carbonization and graphitization. To improve the oxidative resistance of the prepared carbon/carbon composites, the surface of carbon/carbon composites was coated on SiC by the pack cementation method. The SiC coated layer was created by depending on the constitution of pack powder, and reaction time of pack-cementation. The morpology of crystalline and texture of these SiC coated carbon/carbon composites were investigated by XRD, SEM/EDS observation. So the coating mechanism of pack-cementation process was proposed. The oxidative res istance were observed through the air oxidation test, and then the optimal condition of pack cementation was found by them. Besides, the oxidative mechanism of SiC formed was proposed through the observation of SiC coated surface, which was undergone by oxidation test.

Efficiency Enhancement by pH Swing in Indirect Carbonation using Paper Sludge Ash and Acid

( Dami Kim ),( Myoung-jin Kim ) 한국폐기물자원순환학회(구 한국폐기물학회) 2015 한국폐기물자원순환학회 춘계학술발표논문집 Vol.2015 No.-

Carbon dioxide has steadily increased in atmosphere since the industrial revolution, and it is the main cause of the global warming. In this study, carbon dioxide is stored in the form of insoluble calcium carbonate through indirect carbonation using paper sludge ash (PSA) as a raw material and acids (acetic acid and hydrochloric acid) as solvents. Acid is very efficient to extract calcium from PSA, which is as high as 55%. However, since the pH of calcium extractant obtained using acid is as low as 6 and carbon dioxide is not present in the form of CO₃ ^2- at the low pH, carbonation reaction does not occur to form calcium carbonate. Sodium hydroxide, therefore, is added into the calcium extractant to increase pH up to 13. The amount of sodium hydroxide is calculated based on the equivalent of calcium in the extractant. Then, carbon dioxide is injected into the calcium extractant for 30 minutes at a flow rate of 0.05 L/min. The calcium extractant is prepared in advance using 40 g of PSA and 1L of 0.7 M acid, and 35mL of 50% sodium hydroxide is added into the extractant to adjust pH. During carbonation, liquid samples are taken at designated intervals to measure pH and calcium concentration. After the carbonation is completed, white solids are collected to dry at 105℃ for 12 hours, which weigh 30.0 g and 33.1 g from the extractants using acetic acid and hydrochloric acid, respectively. The white solids are found to be highly pure calcite by XRD analysis. Based on the solid mass, the amounts of carbon dioxide sequestrated in PSA are calculated to be 330.4 kg CO₂/ton PSA and 363.7 kg CO₂/ton PSA using acetic acid and hydrochloric acid as solvents, respectively.