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It is necessary to judge whether the export of carbon dioxide
can be deducted according to the specific provisions of the relevant industry accounting report guidelines or the supplementary data sheet for greenhouse gas emission reports.
According to the "Guidelines for Accounting Methods and Reporting of Greenhouse Gas Emissions of Chemical Production Enterprises in China (for Trial Implementation)", the amount of carbon dioxide sold (from fossil fuel combustion or industrial production process emission sources) can be deducted from the total emissions of the corporate boundaries of the enterprise, and the carbon dioxide produced by biological fermentation method or air compression is neither included in the calculation scope of emissions nor included in the scope of carbon dioxide deduction for external sales; According to the currently applicable supplementary data sheets for chemical production enterprises (synthetic ammonia production or methanol production), the exported carbon dioxide is not deducted from the total emissions at the boundary of the supplementary data sheet but is reported
under the "carbon dioxide recycling data" information.