温室气体税政策集束研究

发布时间：2018-04-13 10:13

本文选题：碳关税 + 碳税　；参考：《华东政法大学》2012年硕士论文

【摘要】：因温室气体排放而引发的气候变化是当前国际社会普遍关注的全球性问题。温室效应所带来的全球气候变暖后果给人类带来了一系列负面气候变化影响，甚至在某种程度上威胁到了人类的生存。就国家措施层面上来看，当前各国在应对温室气体这一人类共同问题上采取了诸多措施，如欧洲国家包括丹麦、挪威、荷兰等制定了碳税措施，欧盟实施的碳排放交易制度等等。本文着重研究和探讨碳税和碳关税措施在诸多温室气体减排措施下的相对优越性和可行性。这一政策组合中，针对碳税的质疑声音较少，因为从本质上来说，，这是国家自主权在一国法律制定上的体现。然而，当一国试图将碳税这一国内政策效力延伸至域外适用对象时，不可避免会将公众视线吸引到某一特定领域内碳税制度的批评和讨论，进而引发对碳税在诸多国际法规则框架下可能面对挑战的思考。然而，碳关税目前在国内已有的讨论则对其有较多的质疑声音，从碳关税制度的征收背景、征收原因以及在WTO/GATT规则下可能引发的违规性问题都有较为充分的讨论。笔者主要关注二者的关联和互动，对碳关税和碳税制度的之间相互协调和映射关系予以讨论，并认为在WTO/GATT规则下，其有正当存在的理由。本文由导言、正文和结语三大部分构成。导言主要阐释了本文的研究背景、研究内容以及研究方法。第一章先是对温室气体这一概念进行具体的阐述和界定，明确其范围。其次对温室气体排放的特点进行归纳总结，包括排放空间载体的稀缺性、温室气体排放的环境容量的可分配性、温室气体排放空间占有的不公平性、温室气体排放的广泛性和无边界性、温室气体排放影响的滞后性和累积性、后果的无法挽回和恢复。第一章列举了温室气体的诸多应对措施，并将其归纳分类为贸易措施和非贸易措施进行逐一评价。第二章主要介绍了碳排放交易制度。虽然本文的研究重点在碳税和碳关税的政策组合，但因现今强制性减排交易机制度已经出现在多个国家和地区，故笔者对碳排放交易体制与碳税、碳关税进行了详细的比较分析。第三章主要以欧盟征收国际航空碳税为案例，分析一国碳税在推广域外效力时可能遭受的挑战和质疑。WTO争端解决机制在解决该冲突上显然处于无作为状态。而唯一针对欧盟该决定作出的判决也未质疑该指令在国际法上的合规性。第四章从碳关税的缘起和概念谈起，认为碳税和碳关税的关系属于国内法在国际上的映射和协调，并讨论了不明显违背WTO/GATT规则的碳关税制度应当满足的若干条件。结语部分，笔者提出了当前将碳税和碳关税诉诸WTO/GATT规则仍然尚未成熟的观点。同时，笔者认为，现今WTO/GATT规则对各国环境规范的自治权仍有较大程度的认可。
[Abstract]:Climate change caused by greenhouse gas emissions is the current global issues of common concern to the international community. The greenhouse effect brought about by the consequences of global warming brought a series of negative effects of climate change to human beings, to a certain extent even threaten the survival of mankind. The measures of the national level, the countries in dealing with greenhouse gases this is a common human problem has taken many measures, such as European countries including Denmark, Norway, Holland and other developed carbon tax measures, the implementation of the EU carbon emissions trading system and so on. This paper focuses on the research and discussion of carbon tax and carbon tariff measures in a lot of greenhouse gas emission reduction measures the relative superiority and feasibility of this one. According to the carbon tax policy mix, questioned the sound less, because in essence, this is a manifestation of national sovereignty in the law making. However, when a country tries to The domestic policy of carbon tax effect extends to the extraterritorial application object, will inevitably attract the public eye to the carbon tax system in a specific area of criticism and discussion and Thinking on carbon tax may face challenges in many of the framework of international rules. However, the existing domestic carbon tariff is currently under discussion the many voices of doubt, from the system of carbon tariffs imposed background, reasons and problems of illegal expropriation may lead to under the rules of the WTO/GATT are more fully discussed. The author mainly focuses on the relationship and interaction between the two, coordination between the carbon tariff and a carbon tax system and mapping relations are discussed, and that under the rules of WTO/GATT, there is a good reason to exist.
This article is composed of three parts: introduction, text and conclusion.
The introduction mainly explains the background of the study, the content of the study and the methods of research.
The first chapter is the concept of a greenhouse gas in detail and define its scope. Secondly, clear the characteristics of greenhouse gas emissions are summarized, including the scarcity of space vector emissions of greenhouse gas emissions, environmental capacity can be allocated, unfairness of greenhouse gas emissions, space occupation, wide greenhouse gas emissions and no boundaries, the impact of greenhouse gas emissions lag and cumulative, irreversible consequences and recovery. The first chapter lists some measures of greenhouse gases, which are classified as measures of trade and non trade measures one by one.
The second chapter mainly introduces the carbon emissions trading system. Although this study focuses on the carbon tax and carbon tariff policy combination, but because the machine system now mandatory emission trading has appeared in a number of countries and regions, so the carbon emissions trading system and carbon tax, carbon tariffs are discussed in detail.
The third chapter mainly imposed by EU aviation carbon tax case analysis, a country may suffer a carbon tax in the promotion of the extraterritorial effect of challenge and dispute settlement mechanism of.WTO is clearly not as in the state to resolve the conflict. But only for the EU decision decision doesn't question the compliance of the instruction in International law the.
The fourth chapter talks about the origin and concept of carbon tariff. It considers that the relationship between carbon tax and carbon tariff is the mapping and coordination of domestic law in the world. It also discusses some conditions that carbon tariff system that is not clear against WTO/GATT rules should meet.
In the conclusion part, the author put forward that the current carbon tax and carbon tariff appeals to the WTO/GATT rule is still immature. Meanwhile, I believe that the WTO/GATT rules still have a great degree of recognition to the autonomy of environmental norms in different countries.

【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D996

【参考文献】