WTO框架下“碳关税”的合法性研究

发布时间：2018-02-24 14:21

本文关键词： 碳关税边境调节税 WTO 合法性国际储备配额　出处：《湖南师范大学》2011年硕士论文　论文类型：学位论文

【摘要】：全球气候变化日益严峻,给世界各国带来深刻的影响,是世界各国面临的巨大挑战之一。为此,世界各国广泛开展了各种形式的国际气候合作,并已初步形成了以《联合国气候变化框架公约》及《京都议定书》为基础的国际气候法律制度体系。然而,在减排责任如何分配的问题上,发达国家和发展中国家之间的立场与观点分歧很大。发达国家考虑到“竞争力受损”和“碳泄漏”等问题,试图采取单边的环保贸易措施间接迫使发展中国家承担更多的减排责任。“碳关税”就是这类措施的代表。“碳关税”区别于关税、碳税以及多边环境协定等,大意是指对一国对高能耗产品进口征收的特别的二氧化碳排放费用。“碳关税”应定性为一种边境调节措施。“碳关税”具有“单边主义”和“贸易保护主义”的特征。“碳关税”的合法性问题与GATT1994第1条(最惠国待遇原则)、第2条(关税减让原则)、第3条(国民待遇原则)和第11条(取消数量限制原则)紧密相关。在某种程度上,“碳关税”是符合上述WTO基本原则的。即使“碳关税’可能被有些学者认为违反了上述基本原则,但是仍然能从GATT第20条(b)、(g)条款(环境例外条款)获得WTO环境保护豁免,寻找到其合法的依据。基于此,我国应当放弃不断抨击“碳关税”违反了WTO基本原则与“共同但有区别责任”原则的策略,而应当充分利用WTO禁止双重征税原则等规定,将应对“碳关税”的主要策略放在国内法律层面上来,主要可以采用碳税、排放交易机制等措施,来保护我国的合法权益。
[Abstract]:Global climate change is becoming increasingly severe and has a profound impact on the countries of the world. It is one of the great challenges facing all countries in the world. For this reason, various forms of international climate cooperation have been widely carried out by the countries of the world, And has initially formed an international climate legal regime based on the United Nations Framework Convention on Climate change and the Kyoto Protocol. The positions and views of developed and developing countries are very different. Developed countries consider the issues of "damaged competitiveness" and "carbon leakage". Attempts to adopt unilateral environmental trade measures indirectly impose more responsibility on developing countries to reduce their emissions. "carbon tariffs" represent such measures. "carbon tariffs" are different from tariffs, carbon taxes and multilateral environmental agreements. "carbon tariff" should be characterized as a border regulation measure. "carbon tariff" is characterized by "unilateralism" and "trade protectionism". The legality of "carbon tariff" is closely related to article 1 of GATT1994 (most-favoured-nation treatment principle), article 2 (tariff concession principle), article 3 (national treatment principle) and article 11 (elimination of quantity restriction principle). To the extent that "carbon tariffs" are in line with the above WTO basic principles, even if "carbon tariffs" may be considered by some scholars to violate these basic principles, However, it is still possible to obtain WTO environmental protection exemption from the GATT section 20 (environmental exception clause), and to find its legal basis. Our country should abandon the strategy of criticizing "carbon tariff" which violates the basic principle of WTO and the principle of "common but differentiated responsibility", and should make full use of the principle of double taxation of WTO, etc. The main strategy of dealing with carbon tariff is put on the level of domestic law. The main measures such as carbon tax and emission trading mechanism can be used to protect the legal rights and interests of our country.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996

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