本文選題：溫室氣體　切入點：碳稅　出處：《中國政法大學》2011年碩士論文　論文類型：學位論文

【摘要】：應對全球氣候變化是全世界共同的話題。在國際層面,隨著《京都議定書》2008-2012年第一承諾期的結束,國際社會進入了后京都時代。剛剛過去的哥本哈根氣候變化會議與坎昆會議上,各國圍繞《京都議定書》的第二承諾期、巴厘路線圖雙軌談判機制,以及發(fā)達國家兌現(xiàn)向發(fā)展中國家提供資金和技術轉讓支持的承諾等問題展開了艱難的談判,但未達成實質性的成果,就應對氣候變化達成具有實質性的國際減排協(xié)議難度之大可想而知。在國家層面,當前各國在應對氣候變化問題上采取了一定的措施,如丹麥、挪威、荷蘭等歐洲國家制定的碳稅措施、歐盟范圍內(nèi)實行的碳排放交易機制等。本文主要探討碳稅措施及其對國際貿(mào)易法的影響。隨著世界經(jīng)濟一體化與國際貿(mào)易的深入開展,各國采取的旨在將環(huán)境成本內(nèi)部化的碳稅措施必將對國際貿(mào)易產(chǎn)生影響。其中爭論最為激烈的當屬碳稅的邊境調(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際貿(mào)易法的規(guī)定呢?本文通過分別對GATT1994第二條第二款(a)項和GATT1994第二十條的分析,并結合WTO案例解釋及目前的相關國家實踐,最后得出了“在符合國民待遇原則的基礎上,碳邊境稅的實施可以符合現(xiàn)有國際貿(mào)易法規(guī)定”這一結論。需要注意的是,目前國際貿(mào)易法框架內(nèi)關于環(huán)境與貿(mào)易利益的協(xié)調(diào)問題規(guī)定的尚不明確,這一方面可能為某國借環(huán)境保護的名義來損害自由貿(mào)易提供了可乘之機,另一方面也不利于國際環(huán)境的保護。因此,未來的國際貿(mào)易法如何協(xié)調(diào)環(huán)境與貿(mào)易的關系,有待于各國在未來的談判中將規(guī)則明確化、細化,在避免各種貿(mào)易糾紛的同時保護人類賴以生存的地球環(huán)境。文章的最后探討我國如何在全球氣候應對中做出適合自己的政策選擇?我國作為發(fā)展中大國,且能源結構以煤炭為主,加之能源技術的落后,使我國溫室氣體減排之路面臨多重挑戰(zhàn)。在堅持共同但有區(qū)別的責任基礎上,2009年11月,我國確定了到2020年全國單位國內(nèi)生產(chǎn)總值二氧化碳排放比2005年下降40%-45%的目標,體現(xiàn)了我國為減緩全球氣候變暖做出的努力和誠意。通過對碳稅措施的特征分析以及與當前的碳排放交易機制的比較,筆者認為,碳稅措施相對于碳排放交易機制而言具有穩(wěn)定性、透明性、對經(jīng)濟影響較為緩和以及節(jié)省行政管理成本的優(yōu)勢。因此筆者主張,先開征碳稅較為符合當前的中國實際。對碳稅的具體設計過程中,宜采取循序漸進式的稅收改革,合理選擇碳稅征收的時機,分步推進碳稅征收范圍和逐步提高稅率。同時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)或居民的稅收負擔。在適當?shù)臅r機對國外進口產(chǎn)品開征碳邊境調(diào)節(jié)稅。在開征碳稅的同時,加大新能源技術研發(fā)力度,強化產(chǎn)業(yè)政策,促進產(chǎn)業(yè)結構升級,積極發(fā)展低碳經(jīng)濟。
[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.
【學位授予單位】：中國政法大學
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：D996.9;D996.1

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