本文選題：溫室氣體　切入點(diǎn)：碳稅　出處：《中國(guó)政法大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：應(yīng)對(duì)全球氣候變化是全世界共同的話題。在國(guó)際層面,隨著《京都議定書》2008-2012年第一承諾期的結(jié)束,國(guó)際社會(huì)進(jìn)入了后京都時(shí)代。剛剛過(guò)去的哥本哈根氣候變化會(huì)議與坎昆會(huì)議上,各國(guó)圍繞《京都議定書》的第二承諾期、巴厘路線圖雙軌談判機(jī)制,以及發(fā)達(dá)國(guó)家兌現(xiàn)向發(fā)展中國(guó)家提供資金和技術(shù)轉(zhuǎn)讓支持的承諾等問(wèn)題展開了艱難的談判,但未達(dá)成實(shí)質(zhì)性的成果,就應(yīng)對(duì)氣候變化達(dá)成具有實(shí)質(zhì)性的國(guó)際減排協(xié)議難度之大可想而知。在國(guó)家層面,當(dāng)前各國(guó)在應(yīng)對(duì)氣候變化問(wèn)題上采取了一定的措施,如丹麥、挪威、荷蘭等歐洲國(guó)家制定的碳稅措施、歐盟范圍內(nèi)實(shí)行的碳排放交易機(jī)制等。本文主要探討碳稅措施及其對(duì)國(guó)際貿(mào)易法的影響。隨著世界經(jīng)濟(jì)一體化與國(guó)際貿(mào)易的深入開展,各國(guó)采取的旨在將環(huán)境成本內(nèi)部化的碳稅措施必將對(duì)國(guó)際貿(mào)易產(chǎn)生影響。其中爭(zhēng)論最為激烈的當(dāng)屬碳稅的邊境調(diào)節(jié)措施——碳邊境稅。那么,究竟碳邊境稅的開征是否符合國(guó)際貿(mào)易法的規(guī)定呢?本文通過(guò)分別對(duì)GATT1994第二條第二款(a)項(xiàng)和GATT1994第二十條的分析,并結(jié)合WTO案例解釋及目前的相關(guān)國(guó)家實(shí)踐,最后得出了“在符合國(guó)民待遇原則的基礎(chǔ)上,碳邊境稅的實(shí)施可以符合現(xiàn)有國(guó)際貿(mào)易法規(guī)定”這一結(jié)論。需要注意的是,目前國(guó)際貿(mào)易法框架內(nèi)關(guān)于環(huán)境與貿(mào)易利益的協(xié)調(diào)問(wèn)題規(guī)定的尚不明確,這一方面可能為某國(guó)借環(huán)境保護(hù)的名義來(lái)?yè)p害自由貿(mào)易提供了可乘之機(jī),另一方面也不利于國(guó)際環(huán)境的保護(hù)。因此,未來(lái)的國(guó)際貿(mào)易法如何協(xié)調(diào)環(huán)境與貿(mào)易的關(guān)系,有待于各國(guó)在未來(lái)的談判中將規(guī)則明確化、細(xì)化,在避免各種貿(mào)易糾紛的同時(shí)保護(hù)人類賴以生存的地球環(huán)境。文章的最后探討我國(guó)如何在全球氣候應(yīng)對(duì)中做出適合自己的政策選擇?我國(guó)作為發(fā)展中大國(guó),且能源結(jié)構(gòu)以煤炭為主,加之能源技術(shù)的落后,使我國(guó)溫室氣體減排之路面臨多重挑戰(zhàn)。在堅(jiān)持共同但有區(qū)別的責(zé)任基礎(chǔ)上,2009年11月,我國(guó)確定了到2020年全國(guó)單位國(guó)內(nèi)生產(chǎn)總值二氧化碳排放比2005年下降40%-45%的目標(biāo),體現(xiàn)了我國(guó)為減緩全球氣候變暖做出的努力和誠(chéng)意。通過(guò)對(duì)碳稅措施的特征分析以及與當(dāng)前的碳排放交易機(jī)制的比較,筆者認(rèn)為,碳稅措施相對(duì)于碳排放交易機(jī)制而言具有穩(wěn)定性、透明性、對(duì)經(jīng)濟(jì)影響較為緩和以及節(jié)省行政管理成本的優(yōu)勢(shì)。因此筆者主張,先開征碳稅較為符合當(dāng)前的中國(guó)實(shí)際。對(duì)碳稅的具體設(shè)計(jì)過(guò)程中,宜采取循序漸進(jìn)式的稅收改革,合理選擇碳稅征收的時(shí)機(jī),分步推進(jìn)碳稅征收范圍和逐步提高稅率。同時(shí)配合采取稅收中性的改革措施如稅收返還或調(diào)整所得稅等措施,減緩企業(yè)或居民的稅收負(fù)擔(dān)。在適當(dāng)?shù)臅r(shí)機(jī)對(duì)國(guó)外進(jìn)口產(chǎn)品開征碳邊境調(diào)節(jié)稅。在開征碳稅的同時(shí),加大新能源技術(shù)研發(fā)力度,強(qiáng)化產(chǎn)業(yè)政策,促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)升級(jí),積極發(fā)展低碳經(jīng)濟(jì)。
[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.
【學(xué)位授予單位】：中國(guó)政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：D996.9;D996.1

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