论碳税措施及其对国际贸易法的影响

发布时间：2018-03-09 03:19

本文选题：温室气体　切入点：碳税　出处：《中国政法大学》2011年硕士论文　论文类型：学位论文

【摘要】：应对全球气候变化是全世界共同的话题。在国际层面,随着《京都议定书》2008-2012年第一承诺期的结束,国际社会进入了后京都时代。刚刚过去的哥本哈根气候变化会议与坎昆会议上,各国围绕《京都议定书》的第二承诺期、巴厘路线图双轨谈判机制,以及发达国家兑现向发展中国家提供资金和技术转让支持的承诺等问题展开了艰难的谈判,但未达成实质性的成果,就应对气候变化达成具有实质性的国际减排协议难度之大可想而知。在国家层面,当前各国在应对气候变化问题上采取了一定的措施,如丹麦、挪威、荷兰等欧洲国家制定的碳税措施、欧盟范围内实行的碳排放交易机制等。本文主要探讨碳税措施及其对国际贸易法的影响。随着世界经济一体化与国际贸易的深入开展,各国采取的旨在将环境成本内部化的碳税措施必将对国际贸易产生影响。其中争论最为激烈的当属碳税的边境调节措施——碳边境税。那么,究竟碳边境税的开征是否符合国际贸易法的规定呢?本文通过分别对GATT1994第二条第二款(a)项和GATT1994第二十条的分析,并结合WTO案例解释及目前的相关国家实践,最后得出了“在符合国民待遇原则的基础上,碳边境税的实施可以符合现有国际贸易法规定”这一结论。需要注意的是,目前国际贸易法框架内关于环境与贸易利益的协调问题规定的尚不明确,这一方面可能为某国借环境保护的名义来损害自由贸易提供了可乘之机,另一方面也不利于国际环境的保护。因此,未来的国际贸易法如何协调环境与贸易的关系,有待于各国在未来的谈判中将规则明确化、细化,在避免各种贸易纠纷的同时保护人类赖以生存的地球环境。文章的最后探讨我国如何在全球气候应对中做出适合自己的政策选择?我国作为发展中大国,且能源结构以煤炭为主,加之能源技术的落后,使我国温室气体减排之路面临多重挑战。在坚持共同但有区别的责任基础上,2009年11月,我国确定了到2020年全国单位国内生产总值二氧化碳排放比2005年下降40%-45%的目标,体现了我国为减缓全球气候变暖做出的努力和诚意。通过对碳税措施的特征分析以及与当前的碳排放交易机制的比较,笔者认为,碳税措施相对于碳排放交易机制而言具有稳定性、透明性、对经济影响较为缓和以及节省行政管理成本的优势。因此笔者主张,先开征碳税较为符合当前的中国实际。对碳税的具体设计过程中,宜采取循序渐进式的税收改革,合理选择碳税征收的时机,分步推进碳税征收范围和逐步提高税率。同时配合采取税收中性的改革措施如税收返还或调整所得税等措施,减缓企业或居民的税收负担。在适当的时机对国外进口产品开征碳边境调节税。在开征碳税的同时,加大新能源技术研发力度,强化产业政策,促进产业结构升级,积极发展低碳经济。
[Abstract]:Addressing global climate change is a common topic for the world. At the international level, with the end of the first commitment period 2008-2012 of the Kyoto Protocol, The international community has entered a post-Kyoto era. At the recent Copenhagen Climate change Conference and the Cancun Conference, countries focused on the second commitment period of the Kyoto Protocol, the two-track negotiating mechanism for the Bali Road Map. And the fulfilment by developed countries of their commitments to provide financial and technology transfer support to developing countries, which led to difficult negotiations without substantive results, It is conceivable that it will be difficult to reach a substantial international agreement on reducing emissions from climate change. At the national level, countries are taking certain measures to deal with climate change, such as Denmark, Norway, The carbon tax measures formulated by the Netherlands and other European countries, the carbon emissions trading mechanism implemented in the European Union, etc. This paper mainly discusses the carbon tax measures and their impact on international trade law. Carbon tax measures taken by countries to internalize environmental costs are bound to have an impact on international trade. Is the introduction of the carbon border tax in accordance with the provisions of international trade law? Through the analysis of article 2, paragraph 2 (a) of GATT1994 and article 20th of GATT1994, combined with the interpretation of WTO case and the current relevant national practice, this paper draws a conclusion that "on the basis of the principle of national treatment," The conclusion that the implementation of the carbon border tax could be consistent with existing international trade law provisions... it should be noted that the harmonization of environmental and trade benefits within the framework of international trade law is currently unclear, This, on the one hand, may provide an opportunity for a country to harm free trade in the name of environmental protection, on the other hand, it is also detrimental to the protection of the international environment. Therefore, how will future international trade law harmonize the relationship between environment and trade, It is up to States to clarify and refine the rules in future negotiations, In order to avoid all kinds of trade disputes and protect the environment of the earth on which human beings depend for survival, this paper discusses how China can make its own policy choices in the global climate response. China, as a developing country, with its energy structure dominated by coal and the backwardness of energy technology, faces many challenges in reducing greenhouse gas emissions. On the basis of common but differentiated responsibilities, in November 2009, China has set a target of reducing carbon dioxide emissions per unit of GDP by 40 to 45 percent by 2020 compared with 2005. Through the analysis of the characteristics of the carbon tax measures and the comparison with the current carbon emissions trading mechanism, the author thinks, Compared with the carbon trading mechanism, the carbon tax measures have the advantages of stability, transparency, mild impact on the economy and the advantages of saving administrative and administrative costs. The introduction of a carbon tax is more in line with the current reality in China. In the specific design process of the carbon tax, it is advisable to adopt a step-by-step tax reform, so as to reasonably choose the right time for the collection of the carbon tax. Step by step to promote the scope of carbon tax collection and gradually increase the tax rate. At the same time, to cooperate with the adoption of tax-neutral reform measures such as tax return or adjustment of income tax and other measures, To reduce the tax burden on enterprises or residents. To impose a carbon border regulation tax on imported products from abroad at an appropriate time. At the same time, to increase the research and development of new energy technologies, to strengthen industrial policies, and to promote the upgrading of industrial structures. We will actively develop a low carbon economy.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996.9;D996.1

【参考文献】