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溫室氣體稅政策集束研究

發(fā)布時間:2018-04-13 10:13

  本文選題:碳關(guān)稅 + 碳稅 ; 參考:《華東政法大學(xué)》2012年碩士論文


【摘要】:因溫室氣體排放而引發(fā)的氣候變化是當(dāng)前國際社會普遍關(guān)注的全球性問題。溫室效應(yīng)所帶來的全球氣候變暖后果給人類帶來了一系列負(fù)面氣候變化影響,甚至在某種程度上威脅到了人類的生存。就國家措施層面上來看,當(dāng)前各國在應(yīng)對溫室氣體這一人類共同問題上采取了諸多措施,如歐洲國家包括丹麥、挪威、荷蘭等制定了碳稅措施,歐盟實施的碳排放交易制度等等。本文著重研究和探討碳稅和碳關(guān)稅措施在諸多溫室氣體減排措施下的相對優(yōu)越性和可行性。這一政策組合中,針對碳稅的質(zhì)疑聲音較少,因為從本質(zhì)上來說,,這是國家自主權(quán)在一國法律制定上的體現(xiàn)。然而,當(dāng)一國試圖將碳稅這一國內(nèi)政策效力延伸至域外適用對象時,不可避免會將公眾視線吸引到某一特定領(lǐng)域內(nèi)碳稅制度的批評和討論,進(jìn)而引發(fā)對碳稅在諸多國際法規(guī)則框架下可能面對挑戰(zhàn)的思考。然而,碳關(guān)稅目前在國內(nèi)已有的討論則對其有較多的質(zhì)疑聲音,從碳關(guān)稅制度的征收背景、征收原因以及在WTO/GATT規(guī)則下可能引發(fā)的違規(guī)性問題都有較為充分的討論。筆者主要關(guān)注二者的關(guān)聯(lián)和互動,對碳關(guān)稅和碳稅制度的之間相互協(xié)調(diào)和映射關(guān)系予以討論,并認(rèn)為在WTO/GATT規(guī)則下,其有正當(dāng)存在的理由。 本文由導(dǎo)言、正文和結(jié)語三大部分構(gòu)成。 導(dǎo)言主要闡釋了本文的研究背景、研究內(nèi)容以及研究方法。 第一章先是對溫室氣體這一概念進(jìn)行具體的闡述和界定,明確其范圍。其次對溫室氣體排放的特點進(jìn)行歸納總結(jié),包括排放空間載體的稀缺性、溫室氣體排放的環(huán)境容量的可分配性、溫室氣體排放空間占有的不公平性、溫室氣體排放的廣泛性和無邊界性、溫室氣體排放影響的滯后性和累積性、后果的無法挽回和恢復(fù)。第一章列舉了溫室氣體的諸多應(yīng)對措施,并將其歸納分類為貿(mào)易措施和非貿(mào)易措施進(jìn)行逐一評價。 第二章主要介紹了碳排放交易制度。雖然本文的研究重點在碳稅和碳關(guān)稅的政策組合,但因現(xiàn)今強(qiáng)制性減排交易機(jī)制度已經(jīng)出現(xiàn)在多個國家和地區(qū),故筆者對碳排放交易體制與碳稅、碳關(guān)稅進(jìn)行了詳細(xì)的比較分析。 第三章主要以歐盟征收國際航空碳稅為案例,分析一國碳稅在推廣域外效力時可能遭受的挑戰(zhàn)和質(zhì)疑。WTO爭端解決機(jī)制在解決該沖突上顯然處于無作為狀態(tài)。而唯一針對歐盟該決定作出的判決也未質(zhì)疑該指令在國際法上的合規(guī)性。 第四章從碳關(guān)稅的緣起和概念談起,認(rèn)為碳稅和碳關(guān)稅的關(guān)系屬于國內(nèi)法在國際上的映射和協(xié)調(diào),并討論了不明顯違背WTO/GATT規(guī)則的碳關(guān)稅制度應(yīng)當(dāng)滿足的若干條件。 結(jié)語部分,筆者提出了當(dāng)前將碳稅和碳關(guān)稅訴諸WTO/GATT規(guī)則仍然尚未成熟的觀點。同時,筆者認(rèn)為,現(xiàn)今WTO/GATT規(guī)則對各國環(huán)境規(guī)范的自治權(quán)仍有較大程度的認(rèn)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.

【學(xué)位授予單位】:華東政法大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2012
【分類號】:D996

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