WTO框架下的生态税研究

发布时间：2018-05-01 06:44

本文选题：生态税 + WTO　；参考：《吉林大学》2011年硕士论文

【摘要】：随着可持续发展概念的提出,环境问题越来越得到国际社会的广泛关注,人们开始意识到经济增长与生态环境之间的关系,不再单一追求经济最大化,而开始转变为经济和环境的和谐发展。但是,在国际贸易中,难免出现贸易与环境相冲突的情况,因此,专家学者不断致力于研究众多与贸易相关的环境保护措施,以求使得相关措施既不对贸易自由造成障碍,又具有切实的环境保护效果,生态税就是这样一种新兴的、高效的环境保护手段。其即可以有效的保护生态环境,同时还能够提高经济利用率,促进社会、经济、环境协调发展。本文共分为四个部分：第一部分为生态税的概述。所谓生态税,是一个随着环境污染和生态破坏而新生的概念,国内外与生态环境相关的税收有多种表述情况,综合国内外生态税相关法律制度的发展状况,并结合我国相关实践经验,笔者对生态税的涵义有如下理解：生态税,不是一种单一的税种,而是为了保护生态环境和环境资源的各种税收的总称,是指对有较大污染和环境破坏力的产品,一切开发、利用自然资源以及破坏、污染生态环境的单位和个人而征收的税收,其可以根据对资源的开发、利用程度和对生态环境的破坏、污染程度而进行征收。生态税作为一个全新的概念,其除了具有税收的一般特征外,还具有其独特的特征,即生态目的性、征收科技性以及用途特定性。从生态税的功能来说,毫无疑问,生态税作为税收的一种,其也会具有一般税收可以增加财政收入的功能,即生态税的筹集资金功能。同时,生态税还具有优化配置的功能,通过对高环境成本、高利润的行业征收生态税,可以增加成本,降低该行业的利润水平,从而抑制该行业的盲目发展,使得产业结构的组成能够朝着正常化、平稳化的方向发展。而且,企业使用高污染、高消耗的技术手段会设备,就会使企业的税负增加,企业利润下降。这样,就会使得企业重视研究创新,致力于开发出低成本、低污染的技术或手段,这样,就使得生态税还具有鼓励创新的功能。第二部分为WTO框架下生态税相关规定的研究。国家要力图证明生态税措施是合法的,就要以作为WTO中一切贸易措施基础的GATT XX条为依据。GATTXX条(b)款以及GATT XX条(g)款都可以作为生态税在WTO框架下的法律依据,且除了GATT XX条(b)、(g)款以外,GATT XX条的序言以及其它款项,也能够间接的与环境保护事项相联系。总之,无论是从GATT XX条的设立目的,还是从现有案件及相关规定的解释来看,都足以证明以保护资源、环境为目的的生态税的合法性。但是,不科学的征收生态税就会使本国产品或者外国产品在竞争总处于明显的优势或劣势,从而对国际贸易造成障碍,影响公平竞争。所以,就要寻求一种税收方式,在既不造成贸易障碍的情况下,又能对生态环境予以保护。而将生态税与边境调整制度相结合就是一种十分有效的对环境和健康进行保护的方法。第三部分为WTO框架下其它与生态环境保护相关规定的研究。与GATT XX条相比,TBT协定与SPS协定更加注重对科学证据的要求,但是,作为环境保护措施的根据的科学证据原则也存在一些问题值得讨论。在国家试图保护生态环境的措施上,要求更多的科学证据,会带来一些好处。首先,关于科学证据原则最大的好处应该是对于制定的措施的完善,也就是可以使得制定出的措施达到一个较高的品质。其次,科学证据原则的另一个潜在的好处是关于WTO的裁定者。但是,将科学证据原则作为一个监控差别待遇的手段引入的同时,还带来一些问题。第一个问题就是可能存在对科学证据要求过多的情况,换句话说,由于科学证据本身存在不确定性,而在有些时候存在确实的不可能。第二个问题是过多依赖科学证据会导致政府对公共价值观的忽视。第三个问题是科学具有易于操控性。第四个问题的产生是由于科学证据的成本高昂以及耗时,这给那些资源匮乏的国家,尤其是发展中国家增加了负担。最后一个问题是在SPS协定下,关于科学证据的实质性要求,可能会引起专家组或上诉机构对措施的合理性做出错误决定的风险。因此,与技术法规相比,生态税的优势在于：第一,对于税收方面,相比技术法规,国际法规则相对不会那么苛刻。第二,税收的保护效果要略优于技术法规。第三,税收对于其它国家来说更容易鉴别和量化,同时其没有具体的程序规则,导致鉴别贸易保护的能力以及协商解决方法的能力得到提高。第四部分为WTO框架下的生态税协调。在WTO框架下,生态税要做到不对自由贸易造成障碍,又能有效的保护生态环境和健康,就要做好以下几方面的协调：第一,是生态税与WTO规则的协调。生态税与WTO规则的冲突主要在于,所征收的生态税是否符合GATT的两大基本原则,即国民待遇原则与最惠国待遇原则,以及生态税的减免是否构成补贴。所以,要解决生态税与WTO规则的冲突,关键在于协调好生态税与国民待遇原则、最惠国待遇原则及补贴补贴之间的关系。第二,是生态税与国际竞争力的协调。生态税对于国际竞争力影响的一直以来都是一个备受瞩目的问题。要做好生态税与国际竞争力的协调,就要加强国家之间的合作,尽量避免双重征税与双重免税问题,以求可以真正达到生态环境保护的目的。第三,是生态税与其它环境保护措施的协调。生态税的目标,是在生态环境与国际自由贸易之间寻找一个平衡点,以求既可以达到环境保护的效果,又不对自由贸易造成障碍。但是,如果单单依靠以中性原则为基础的生态税,在有些情况下是不能够有效保护环境的,所以,这就要求针对于特定的情况,要将生态税与其它环境保护措施协调并用,以达到生态环境保护的最终目标。综上所述,本文从WTO框架下生态税相关法律规定入手,结合理论和实践中存在的各种争议问题,以及通过对比生态税与其它环境保护措施的利弊,分析生态税在理论与实践中的可行性、独特优势与发展前景,并对WTO框架下生态税的完善提出了相关建议。
[Abstract]:As the concept of sustainable development is put forward , environmental problems are getting more and more attention from the international community , people begin to realize the relationship between economic growth and ecological environment , no longer pursue economic maximization , and begin to transform into harmonious development of economy and environment . However , experts and scholars are constantly striving to study many trade - related environmental protection measures . Therefore , experts and scholars are constantly striving to study many trade - related environmental protection measures .

The first part is an overview of ecological taxes . The so - called eco - tax is a new concept with environmental pollution and ecological destruction . There are various types of tax revenue related to the ecological environment at home and abroad . The author has the following understanding : ecological tax , not a single kind of tax , but also the tax revenue collected in order to protect ecological environment and environmental resources . It can be levied on the basis of the exploitation and utilization of resources and damage to ecological environment and pollution degree .

Ecological tax is a brand - new concept , besides the general characteristics of tax , it has its own unique characteristics , i . e . ecological goal , collection of science and technology and application - specific .

The second part is the study of the relevant regulations of eco - tax in the framework of WTO . The state should try to prove that the eco - tax measures are legal and should be based on the GATT XX as the basis of all trade measures in the WTO . The article GATTXX ( b ) and the GATT XX ( g ) can be used as the legal basis of the ecological tax in the WTO framework . In short , both the purpose of the establishment of GATT XX or the interpretation of the existing cases and the relevant provisions are sufficient to prove the legality of the ecological tax in order to protect the resources and the environment .

However , the non - scientific collection of ecological taxes will make domestic products or foreign products have obvious advantages or disadvantages in the competition , thus causing obstacles to international trade and influencing the fair competition . Therefore , it is necessary to seek a way of taxation , which can protect the ecological environment without causing trade barriers . The combination of ecological tax and border adjustment system is a very effective way to protect environment and health .

The third part is the research on other relevant provisions of eco - environmental protection under WTO . Compared with GATT XX , TBT Agreement and SPS Agreement pay more attention to the requirements of scientific evidence . However , there are some problems worth discussing as the basis of scientific evidence based on environmental protection measures .

The first question is that there may be too much scientific evidence , in other words , because there is uncertainty in scientific evidence itself , and in some cases there is real impossibility . The first question is that there may be too much scientific evidence , in other words , the burden of scientific evidence itself . The final issue is that the substantive requirements for scientific evidence in the SPS Agreement may lead to the risk of an erroneous decision of the expert group or the appellate body on the reasonableness of the measures .

Therefore , compared with the technical regulations , the ecological tax has the advantage that the first , compared with the technical regulations , the rules of international law are relatively less severe compared with the technical regulations . Second , the tax protection effect is slightly better than the technical regulation . Third , the tax is easier to identify and quantify for other countries , and at the same time , it has no specific procedural rules , which leads to the improvement of the ability to identify trade protection and the capacity of the negotiation solution method .

The fourth part is divided into the ecological tax coordination under the WTO framework . Under the WTO framework , the ecological tax will not cause the obstacle to the free trade , but also can effectively protect the ecological environment and health , and coordinate the following aspects :

First , it is the coordination of ecological tax and WTO rules . The conflict between ecological tax and WTO rules is whether the ecological tax is in accord with the two basic principles of GATT , that is , the relationship between the principle of national treatment and the principle of national treatment , the principle of the most favored nation treatment and the subsidy subsidy .

In conclusion , this paper starts with the relevant legal provisions of eco - tax in the framework of WTO , and combines the advantages and disadvantages of ecological tax and other environmental protection measures , analyzes the feasibility , unique advantages and development prospect of ecological tax in theory and practice , and puts forward some suggestions for the improvement of ecological tax in the WTO framework .

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996;D922.22;F812.42

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