Against the background of global warming, China has vowed to meet a series of carbon emissions reduction targets and plans to launch a national carbon emissions rights trading market by 2017. Therefore, from the provincial value chain perspective, using input-output tables from China in 2002China in , 2007China in , and 2010, this study constructs models to calculate the CO 2 emissions responsibility of each province under the production, consumption, and value capture principles, respectively.

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... Empirical results indicate that Shandong, Hebei, Jiangsu, Guangdong, and Henan bear the most responsibility for CO 2 emissions under the three principles in China, while Hainan and Qinghai have the least responsibility. However, there is a great difference in the proportion of carbon emissions responsibility for each province during the same period under different principles or different periods under the same principle. For consumption-oriented areas such as Beijing, Tianjin, Zhejiang, Shanghai, and Guangdong, the production principle is more favorable, and the consumption principle is more beneficial for production-oriented provinces such as Hebei, Henan, Liaoning, Shanxi, Inner Mongolia, and Shaanxi. However, the value capture principle strikes a compromise of the CO 2 emissions responsibility of each province between the production and consumption principles, and it shares the CO 2 emissions responsibility based on the actual value captured by each province in the provincial value chain. The value capture principle is conducive to the fair and reasonable division of CO 2 emissions rights of each province by sectors, as well as the construction of a standardized carbon emissions rights trading market.