編(bian)寫北京2018年二氧(yang)化(hua)碳(tan)排(pai)放報(bao)告(gao)首先應(ying)該弄清楚的(de)問題是三個重要(yao)概念，即二氧(yang)化(hua)碳(tan)排(pai)放單位、二氧(yang)化(hua)碳(tan)排(pai)放報(bao)告(gao)單位、二氧(yang)化(hua)碳(tan)重點排(pai)放單位。

1、二氧化(hua)(hua)碳排放(fang)單(dan)位是指(zhi)北京市行政轄區內有二氧化(hua)(hua)碳排放(fang)活動(dong)的企業（單(dan)位）。二氧化(hua)(hua)碳排放(fang)單(dan)位簡稱排放(fang)單(dan)位。

2、二(er)氧化(hua)碳(tan)排(pai)放報(bao)告(gao)單(dan)(dan)位(wei)是指(zhi)北京市行(xing)政轄區內年能源消耗2000噸標準煤(mei)（含）以上(shang)，需要向市政府報(bao)告(gao)其(qi)二(er)氧化(hua)碳(tan)排(pai)放狀(zhuang)況的企業(ye)（單(dan)(dan)位(wei)）。二(er)氧化(hua)碳(tan)排(pai)放報(bao)告(gao)單(dan)(dan)位(wei)簡(jian)稱二(er)氧化(hua)碳(tan)報(bao)告(gao)單(dan)(dan)位(wei)，或簡(jian)稱報(bao)告(gao)單(dan)(dan)位(wei)。

3、二(er)氧(yang)(yang)化(hua)碳(tan)(tan)重(zhong)點(dian)(dian)(dian)(dian)排(pai)(pai)放(fang)(fang)(fang)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)是北(bei)京(jing)市(shi)行政(zheng)區(qu)域內年二(er)氧(yang)(yang)化(hua)碳(tan)(tan)排(pai)(pai)放(fang)(fang)(fang)量(liang)(liang)大于(yu)5000噸（含）的企(qi)業（單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)）。公共電(dian)汽車客運和城市(shi)軌(gui)道交通企(qi)業的核算邊(bian)(bian)界是固(gu)(gu)定(ding)設(she)(she)施(shi)(shi)和移動設(she)(she)施(shi)(shi)二(er)氧(yang)(yang)化(hua)碳(tan)(tan)直接(jie)(jie)排(pai)(pai)放(fang)(fang)(fang)量(liang)(liang)與間接(jie)(jie)排(pai)(pai)放(fang)(fang)(fang)量(liang)(liang)，其他企(qi)業（單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)）的核算邊(bian)(bian)界是固(gu)(gu)定(ding)設(she)(she)施(shi)(shi)的二(er)氧(yang)(yang)化(hua)碳(tan)(tan)直接(jie)(jie)排(pai)(pai)放(fang)(fang)(fang)量(liang)(liang)與間接(jie)(jie)排(pai)(pai)放(fang)(fang)(fang)量(liang)(liang)。二(er)氧(yang)(yang)化(hua)碳(tan)(tan)重(zhong)點(dian)(dian)(dian)(dian)排(pai)(pai)放(fang)(fang)(fang)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)簡稱重(zhong)點(dian)(dian)(dian)(dian)排(pai)(pai)放(fang)(fang)(fang)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)。報告單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)中自愿參加碳(tan)(tan)排(pai)(pai)放(fang)(fang)(fang)權交易的非重(zhong)點(dian)(dian)(dian)(dian)排(pai)(pai)放(fang)(fang)(fang)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)，參照重(zhong)點(dian)(dian)(dian)(dian)排(pai)(pai)放(fang)(fang)(fang)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)進行管理。