全球环境正义视域中的国际碳税制度研究

发布时间：2018-05-25 07:46

本文选题：全球环境正义 + 国际碳税　；参考：《武汉大学》2012年博士论文

【摘要】：环境是人类生存和发展的物质源泉,人是环境的产物,人离不开其赖以生存的自然环境。正如《人类环境宣言》所言：“人类既是其环境的创造物,又是其环境的塑造者,环境给予人以维持生存的东西,并给予其提供了在智力n、道德、社会和精神等方面获得发展的社会。”在远古代时代,由于社会生产力水平低下,科学技术不发达,处于蒙昧阶段的人类对自然力存在着敬畏心理和盲目崇拜的观念；在欧洲黑暗的中世纪,基督神权高于一切,压抑着人们对物质的追求；启蒙运动以来,现代性促进了民族国家的形成,建立了高效的社会组织制度,创立了以人的价值为本位的自由、民主、平等、正义等理念,将人类从中世纪的桎酷和囚牢中解放出来。但它并未真正实现人类的全面解放和自由发展,而是使人类又陷入了前所未有的危险之中。现代性所产生的主客体二元对立的思维模式,导致了人文精神的缺失和对机械技术主义的崇拜,培育了人类对自然征服利用的态度。在“资本的逻辑”驱动下,人类贪婪地追求物质财富,对自然资源采取掠夺式的经济发展模式,大规模地砍伐森林、垦殖、采矿,并毫无顾忌地向大自然排放各种工业废弃物,从而使环境问题逐步恶化。20世纪,科学技术突飞猛进、世界经济飞速增长,人类征服自然的足迹踏遍全球,导致了20世纪30-50年代举世震惊的公害事件接二连三地发生,并逐渐从局部性、区域性向全球性转变,对自然生态系统产生了明显影响,给人类生存和发展带来了严重挑战。由此,人类也进入了德国社会学家贝克所称的“全球风险社会”时代。当今,环境问题成为全人类共同关注的焦点。地球的生态环境直接关乎人类的命运。环境问题的全球性、广泛性、无国界性,以及其影响的长期性、综合性和不可逆性等特征,决定着任何一个国家都无法独善其身,任何一个国家的单一行动,都不能从根本上解决环境问题。为了拯救自己,为了子孙后代,为了健康的活着,人类必须刻不容缓地采取共同行动,进行广泛地合作,制定并遵守共同的法律制度,以保护我们唯一的“地球村”。20世纪70年代以来,人类已经逐步对此达成共识。自1972年斯德哥尔摩人类环境会议达成《人类环境宣言》开始,国际社会积极探索构建全球环境治理的国际机制。目前,国际社会已经建立了以京都议定书模式、WTO模式和哥本哈根模式等为主导的应对全球环境问题的路径。然而,以市场工具为手段的京都议定书模式、WTO模式都是建立在发达国家利益基础之上,不利于发展中国家；以自我承诺为基础的哥本哈根模式,由于缺乏法律拘束力,往往受制于各国的自觉行动,并因部分国家国内经济政治形势的影响而可能被搁置。因此,当今应对全球环境问题的三种模式在正义性或有效性上有所欠缺。集权利和义务模式为一体的国际碳税模式以京都议定书模式、WTO模式和哥本哈根模式为基础,充分吸取其制度优点,弥补其制度不足,将成为人类应对全球环境危机的最佳方式之一。 “正义”始终是良法的最高价值形态。本文在对传统环境正义论进行分析的基础上,指出全球环境责任论是国际碳税制度的正义基础,在此基础上,从法哲学、经济学、税法学等方面分析国际碳税制度的正当性和合法性,并探索构建国际碳税制度,以实现人类保护全球环境的目标。具体而言,本文除导论和结语部分外,主体部分共分为五章。第一章指出工业革命以来,人类在“人是万物主宰”的观念下,充分运用科技手段改造自然,取得了辉煌的成就,但同时也对环境产生巨大影响,导致严重的生态危机。本文运用贝克的风险社会理论,反思现代性,论证全球风险社会下人类共同治理环境问题的必要性和紧迫性；同时,对当今国际环境治理模式深刻反思和分析,指出当前以京都议定书模式、WTO模式和哥本哈根模式为主导的应对全球环境危机的治理模式所存在的不足,并以其有益经验为基础,着力构建国际性碳税制度来应对全球环境危机。第二章在阐述人与自然关系演变过程的基础上,本文系统分析当今传统全球环境正义理论,指出全球环境责任是人类保护环境的正义基础。在此基础上,本文运用全球环境责任论阐述国际碳税制度的正义基础。第三章在对国际碳税内涵、特征予以界定的基础上,从经济学、伦理学、环境法学、税法学等方面论证了国际碳税制度正当性的理论基石。同时,本文对税收主体、税收客体、税率、税基等国际碳税税制要素进行设计；此外,以全球正义和公平为理念,以高效、便捷为目标,以必要的强制力为保障,通过借鉴国际货币基金组织、国际原子能机构、世界贸易组织等国际组织的有益成份,探索建立一个全球统一的国际碳税组织。第四章在对国际碳税制度运行机制内涵予以界定的基础上,确立义务优先、强制履行和公开透明三项国际碳税制度运行的基本原则。同时,本文以国际碳税制度运行的基本原则为基础,从决策机制、保障机制、争端解决机制等方面探索构建国际碳税制度的运行机制。第五章主要探讨国际碳税制度将成为未来应对环境问题的有效模式的情况下,中国所应采取的立场和承担的责任。在对中国生态环境遭受破坏情况进行分析的基础上,本文指出中国应当适时引入碳税制度,并就如何构建中国碳税制度进行研究。此外,本文还从中国如何在国际碳税制度的建立中积极参与气候谈判、构建中国特色的自然哲学观、发挥国际碳税制度规则的主导权等方面进行探讨。
[Abstract]:The environment is the material source of human existence and development, man is the product of the environment, and the human being can not live without its natural environment. As the declaration of human environment says, "human being is the creation of its environment and the creator of its environment, and the environment gives people to maintain the existence of the East and West, and provides it with intellectual n, morality, society and In the distant ancient times, because of the low level of social productivity and the underdevelopment of science and technology, the people in the ignorant stage have the awe psychology and blind worship to the natural force. In the dark middle ages of Europe, the Christian theocracy was higher than all, suppressed the people's pursuit of material. Since the movement, modernity has promoted the formation of the nation state, established an efficient social organization system, created the ideas of freedom, democracy, equality and justice, based on human values, and liberated human beings from the shackles and prisoners of the middle ages. But it did not truly realize the full liberation and free development of human beings, but made mankind again It has fallen into an unprecedented danger. The mode of thinking of the two yuan opposition of the subject and the object produced by modernity leads to the lack of humanistic spirit and the worship of mechanism, fostering the human attitude to the conquest and utilization of nature. Under the drive of "the logic of capital", the human being greedily pursues material wealth and takes a plunder of natural resources. The type of economic development model, which has cut down the forest, reclamation and mining on a large scale, and discharged all kinds of industrial waste without scruple, thus worsening the environmental problems in the.20 century, the rapid progress of science and technology, the rapid growth of the world economy, the footprints of the conquest of nature all over the world, and the shock of the world in the 30-50 years of twentieth Century. The incidents of public hazards have taken place again and again, and gradually change from local, regional to global, have a significant impact on the natural ecosystem, and bring serious challenges to human survival and development. Thus, human beings have also entered the era of "global risk society" called by Beck, a German sociologist.
Today, environmental problems have become the focus of the common concern of all mankind. The ecological environment of the earth is directly related to the fate of human beings. The global, extensive, non national boundaries of the environmental problems, the long-term nature of its influence, the comprehensive and irreversible nature of the environment, determine that any country can not be alone, and the single action of any country, In order to save ourselves, for future generations and to live healthfully, human beings must take concerted action, cooperate extensively, formulate and abide by the common legal system in order to protect our only "earth village" since the 70s of the.20 century, which has been gradually reached by mankind. Consensus. Since the 1972 Stockholm human environment conference reached the "Declaration of the human environment", the international community actively explored the international mechanism for the construction of global environmental governance. At present, the international community has established the path to deal with global environmental problems dominated by the Kyoto protocol model, the WTO model and the Copenhagen model. The model of the Kyoto protocol by means of field tools, the WTO model is based on the interests of the developed countries and is not conducive to the developing countries; the Copenhagen model based on self commitment is often subject to the conscious action of various countries because of the lack of legal restraint, and may be affected by the economic and political situation in the country. Therefore, the three modes of dealing with global environmental problems are lacking in justice or effectiveness. The international carbon tax model, which integrates rights and obligations, is based on the Kyoto protocol model, WTO model and Copenhagen model, fully absorbing its institutional advantages and making up for its lack of system, which will become a human response to the global ring. One of the best ways of the crisis.
On the basis of the analysis of the traditional theory of environmental justice, this paper points out that the global environmental responsibility theory is the just foundation of the international carbon tax system. On this basis, it analyzes the legitimacy and legitimacy of the international carbon tax system from the aspects of legal philosophy, economics and tax law, and explores the construction of international carbon tax system. The carbon tax system aims to achieve the goal of protecting the global environment. Specifically, apart from the introduction and conclusion, the main body is divided into five chapters.
The first chapter points out that, since the industrial revolution, human beings, under the concept of "man is the master of all things", make full use of scientific and technological means to remould nature and have made brilliant achievements, but at the same time, it also has great influence on the environment and leads to serious ecological crisis. This paper uses Beck's theory of risk society to reflect modernity and demonstrate the human beings in a global risk society. It is necessary and urgent to jointly manage the environmental problems. At the same time, we have deeply reflected and analyzed the current international environmental governance model, and pointed out the shortcomings of the current governance model of the global environmental crisis based on the Kyoto protocol model, WTO model and the Copenhagen model, and focus on the construction of the international environment based on its useful experience. The sex carbon tax system is a response to the global environmental crisis.
On the basis of the evolution process of the relationship between human and nature, the second chapter analyzes the traditional theory of the traditional global environmental justice and points out that the global environmental responsibility is the just basis for the human protection of the environment. On this basis, this paper uses the theory of global environmental responsibility to explain the just basis of the international carbon tax system.
The third chapter, based on the definition of international carbon tax, demonstrates the theoretical cornerstone of the legitimacy of international carbon tax system from economics, ethics, environmental law, tax law and other aspects. At the same time, this paper designs international carbon tax elements, such as tax subject, tax object, tax rate, tax base, and so on. In addition, the global justice and equity are fair and fair. To explore and establish a global unified international carbon tax organization for the concept of efficient and convenient as the goal, the necessary coercion as the guarantee, through the reference of the International Monetary Fund, the International Atomic Energy Agency, the World Trade Organization and other international organizations.
The fourth chapter, on the basis of the definition of the operation mechanism of the international carbon tax system, establishes the basic principles of the compulsory, compulsory and open and transparent three international carbon tax systems. At the same time, this article is based on the basic principles of the operation of international carbon tax system, and explores the structure of the decision-making mechanism, the guarantee mechanism, the dispute settlement mechanism and so on. To build the operating mechanism of the international carbon tax system.
The fifth chapter mainly discusses that the international carbon tax system will be the effective mode of dealing with the environmental problems in the future, the position and responsibility of China should be taken. On the basis of the analysis of the damage of China's ecological environment, the paper points out that China should introduce carbon tax system in a timely manner and how to build China's carbon tax system. In addition, this paper also discusses how China actively participates in the climate negotiations in the establishment of the international carbon tax system, constructs a natural philosophy view of Chinese characteristics, and gives full play to the dominant power of the rules of international carbon tax system.
【学位授予单位】：武汉大学
【学位级别】：博士
【学位授予年份】：2012
【分类号】：D996.9

【参考文献】