摘要
溫室效應造成全球氣候變遷，對環境已產生嚴重的威脅，如何降低CO2排放已是一重要課題。本研究以IPCC準則之碳排放與能源成本模型，並以國內某物流公司與台灣鐵路局策略聯盟為例，探討物流業者採取策略聯盟之複合運輸模式碳排放與能源成本效益，並且評估課徵能源稅後，碳排放、能源成本以及運送成本等三部分之改變。
實證結果顯示透過策略聯盟該公司每日之碳排放量可減少34.06%。在課徵能源稅之前，透過策略聯盟每日之能源成本可減少63.79%；課徵能源稅之後，第一年可減少68.24%，至第十年可減少72.69%。在運送成本方面，課徵能源稅前若策略聯盟採取貨櫃化模式，該物流業者每日之運送成本將增加19.3% ~ 25%，惟若台鐵給予七折費率折扣，運送成本將僅增加3.4% 至 8.3%，若折扣為六折，則運送成本之增減界於-1.9%至2.8%，若折扣為五折，運送成本之減少界於2.8%至7.2%，開始有利潤產生。若尋求第四方物流，則物流業者營業之運送成本減少將界於12.4% 至 16.4%之間。政府課徵能源稅之後，業者若以貨櫃化模式經營，儘管運送成本會增加，但透過策略聯盟仍可逐年縮小增加的幅度。若與第四方物流合作，運送成本所減少的金額，隨著課徵能源稅，其幅度將會逐年擴大。
本研究預計將可提供國內物流業者、台灣鐵路局以及政府交通部門一個「三贏」的策略。對國內物流業者而言，本研究提供一個具競爭力又環保之營運策略；對台灣鐵路局而言，提供一個增加營業收入之契機；對政府交通部門而言，提供一個規劃CO2減排補貼政策之參考依據。
關鍵詞：溫室效應、物流、複合運輸、能源稅、環保

Abstract
The Greenhouse effect poses a huge threat to the environment. Reducing CO2 emissions is the key solution to climate change. This study follows the model used by the Intergovernmental Panel on Climate Change (IPCC) Guidelines for National Greenhouse Gas Inventories. This research carried out a cost-benefit analysis of a strategic alliance between a Taiwanese logistics company and the Taiwan Railway Administration. This research explored a CO2 emissions reduction through an intermodal transport model. By applying a tax on energy consumption, this research assesses the changes in CO2 emissions, energy consumption cost, and transport cost.
Empirical studies show 34.06% of carbon emissions could be reduced daily. Under the intermodal model, the figure rises to 63.79% of energy costs being reduced through the strategic alliance before taxation. Energy costs can be reduced further after imposing the tax, and it is expected to show a rising trend from 68.24% in the first year to 72.69% in the tenth year. Daily transport costs could rise significantly (19.3% to 25%) if the strategic alliance adopts a cargo model prior to applying a tax. However, if the Taiwan Railway Administration offers a discount up to 30%, transport costs will only increase by 3.4% to 8.3%; if the rate increases to 40%, the cost will increase from -1.9% to 2.8%, which shows the cost reduction potential. Rising transport costs could be reduced and a positive net income would eventuate if the Taiwan Railway Administration offered a discount of 50% resulting in a 2.8% to 7.2% reduction in transport costs. By resorting to fourth party logistics, transport costs can be reduced by 12.4% to 16.4%. Those costs would rise annually (after tax) when using the cargo model. However, the costs would reduce on an ongoing annual basis. The contrary applies when partnering with fourth party logistics; transport cost reduction would grow year by year with the taxation.
This study will provide domestic logistics companies, the Taiwan Railway Administration, and the Taiwanese Transportation authority with a ‘Win-Win’ strategy, by providing logistics enterprises, with a more competitive and environmental protection strategy, and adding additional incomes for the Taiwan Railway Administration and CO2 emission reduction for the Taiwanese Transportation Authority.

Keyword: Greenhouse effect, logistics, intermodal transportation, energy
consumption taxation, environmental protection

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