煉油廠是由許多的煉油製程所組成，以原油為入料，而有多重產出的聯產品製程架構。在原油的煉製過程中，能將重質的油份轉化成燃料、高價值油品，以及其他的高價值產品產出。不同類型的煉油製程具有相異的單位能耗需求，在煉油廠以原油來煉製有價油品的過程中，會因不同煉量的製程組合，而產生不同的能源耗用結果，從而提供了CO2的減量空間。由於煉油業以追求利潤之最大化為核心，因此本研究建立煉油業線性規劃模型，在利潤最大化的目標下，探討由於碳稅的導入，對煉油架構內各製程的生產排程造成變動的同時，所引起能耗的變化與對CO2減量的影響，及驅使CO2排放減量的碳稅水準。
本研究結果顯示，當碳稅導入後，低能耗的延遲結焦及其後續的加氫精煉製程的煉量跟著提高，以加深燃料產品的產出深度；而高能耗製程(如觸媒裂解製程)的煉量則隨之降低，同時化工產品產出跟著減少，使得煉油廠傾向燃料型產品產出的方向操作。研究結果顯示，當課稅成本大於減碳成本時，煉油業將藉改變操作策略來達到CO2的減排成果，同時獲取由於碳稅所造成的課稅效果。研究結果亦顯示，當CO2課稅價格在30 美元/公噸-CO2時，可獲得2.63%的減碳效果，以及3.74美元/公噸-CO2的課稅效果，而當課稅價格來到90及150美元/公噸-CO2時，可分別獲的4.31%、8.59%的減碳效果及6.43和19.80美元/公噸-CO2的課稅效果。然而，由於最終需求的產出限制，將限制本架構的煉油廠之CO2減量空間在10%以內。
本研究同時發現，當CO2的課稅價格在90 美元/公噸-CO2時，煉油廠將採用液化石油氣來替代燃料油做為補充燃料。另外，由於氫氣的製作成本過高，即使課稅價格來到150美元/公噸-CO2的水準，煉油業也將因邊際成本過高，而不會採用氫氣做為補充燃料。

A refinery is essentially a joint production process system. Due to the complex nature of the process involved, while it converts heavier oils into high quality oil products, fuels and other high value products, it also provides a way to curb carbon dioxide (CO2) emissions. As refineries are profit-seeking businesses, this dissertation used linear programming (LP) model to assess the impact of different taxation levels on CO2 emissions on a refinery’s operational configuration, and energy consumptions for a refining operation, and to discover what the carbon tax should be in order to justify the required changes.
The result reveals the necessity of making processes, such as the low energy-intensity Delayed Coking process (DCU) combined with hydrotreating, to produce high-quality fuels and petrochemical products in a refinery while carbon tax is imposed. Furthermore, the running capacity of high energy-intensity processes decreased, such as Catalytic Cracking, and refining operation tends to the refinery configuration of oil production which has less petrochemical products. Our finding indicates that this optimized operational plan reduced CO2 emissions while obtaining an efficiency of marginal effect at a cost of break even point. The results show that CO2 emission reduced by 2.63% while obtaining an efficiency gain of 3.74 USD/ton-CO2 at a cost of 30 USD/ton-CO2, and by 4.31% and 8.59% CO2 emission with efficiency gains of 6.43 and 19.80 USD/ton-CO2 at a cost of 90 and 150 USD/ton-CO2, respectively. In addition, the reducing amounts of CO2 emission were limited to less than 10% on purpose to produce certain asmount of designed oil products.
The results also show that the refinery opts for liquified petroleum gas (LPG) instead of burning fuel oil when emission costs are over 90 USD/ton-CO2, since using hydrogen as a implemented fuel still proves non-beneficial when the CO2 emission costs reach to 150 USD/ton-CO2.

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