中文摘要：

根据生产过程中的能源与基础原材料消耗量估算碳含量，在此基础上构建可计算一般均衡模型，计算美国碳关税对中国外贸、经济和环境的冲击，并对中国4种对策场景进行模拟，比较其政策成本或收益。研究主要结论为：碳含量核算方法对福利水平影响很大；碳关税没有显著的减排效果；面对美国碳关税威胁，针对性地征收出口碳关税、展开贸易报复都有经济上的合理性。

英文摘要：

A CGE model is constructed based on carbon emissions calculated on energies and basic materials consumed. Impacts of American CBTAs and 4 Chinese countermeasures are evaluated. Three main conclusions are drawn from this research： （1） the emission calculation method of CBTAs has great impacts on Chinese welfare; （2） US CBTAs have few effects on Chinese emission reduction; （3） the targeted export carbon tariff scenario and the trade conflict scenario are both rational for China＇s trade retaliation.