本文選題：全球環(huán)境正義 + 國(guó)際碳稅��； 參考：《武漢大學(xué)》2012年博士論文

【摘要】：環(huán)境是人類生存和發(fā)展的物質(zhì)源泉,人是環(huán)境的產(chǎn)物,人離不開其賴以生存的自然環(huán)境。正如《人類環(huán)境宣言》所言：“人類既是其環(huán)境的創(chuàng)造物,又是其環(huán)境的塑造者,環(huán)境給予人以維持生存的東西,并給予其提供了在智力n、道德、社會(huì)和精神等方面獲得發(fā)展的社會(huì)�！痹谶h(yuǎn)古代時(shí)代,由于社會(huì)生產(chǎn)力水平低下,科學(xué)技術(shù)不發(fā)達(dá),處于蒙昧階段的人類對(duì)自然力存在著敬畏心理和盲目崇拜的觀念；在歐洲黑暗的中世紀(jì),基督神權(quán)高于一切,壓抑著人們對(duì)物質(zhì)的追求；啟蒙運(yùn)動(dòng)以來,現(xiàn)代性促進(jìn)了民族國(guó)家的形成,建立了高效的社會(huì)組織制度,創(chuàng)立了以人的價(jià)值為本位的自由、民主、平等、正義等理念,將人類從中世紀(jì)的桎酷和囚牢中解放出來。但它并未真正實(shí)現(xiàn)人類的全面解放和自由發(fā)展,而是使人類又陷入了前所未有的危險(xiǎn)之中�，F(xiàn)代性所產(chǎn)生的主客體二元對(duì)立的思維模式,導(dǎo)致了人文精神的缺失和對(duì)機(jī)械技術(shù)主義的崇拜,培育了人類對(duì)自然征服利用的態(tài)度。在“資本的邏輯”驅(qū)動(dòng)下,人類貪婪地追求物質(zhì)財(cái)富,對(duì)自然資源采取掠奪式的經(jīng)濟(jì)發(fā)展模式,大規(guī)模地砍伐森林、墾殖、采礦,并毫無顧忌地向大自然排放各種工業(yè)廢棄物,從而使環(huán)境問題逐步惡化。20世紀(jì),科學(xué)技術(shù)突飛猛進(jìn)、世界經(jīng)濟(jì)飛速增長(zhǎng),人類征服自然的足跡踏遍全球,導(dǎo)致了20世紀(jì)30-50年代舉世震驚的公害事件接二連三地發(fā)生,并逐漸從局部性、區(qū)域性向全球性轉(zhuǎn)變,對(duì)自然生態(tài)系統(tǒng)產(chǎn)生了明顯影響,給人類生存和發(fā)展帶來了嚴(yán)重挑戰(zhàn)。由此,人類也進(jìn)入了德國(guó)社會(huì)學(xué)家貝克所稱的“全球風(fēng)險(xiǎn)社會(huì)”時(shí)代。 當(dāng)今,環(huán)境問題成為全人類共同關(guān)注的焦點(diǎn)。地球的生態(tài)環(huán)境直接關(guān)乎人類的命運(yùn)。環(huán)境問題的全球性、廣泛性、無國(guó)界性,以及其影響的長(zhǎng)期性、綜合性和不可逆性等特征,決定著任何一個(gè)國(guó)家都無法獨(dú)善其身,任何一個(gè)國(guó)家的單一行動(dòng),都不能從根本上解決環(huán)境問題。為了拯救自己,為了子孫后代,為了健康的活著,人類必須刻不容緩地采取共同行動(dòng),進(jìn)行廣泛地合作,制定并遵守共同的法律制度,以保護(hù)我們唯一的“地球村”。20世紀(jì)70年代以來,人類已經(jīng)逐步對(duì)此達(dá)成共識(shí)。自1972年斯德哥爾摩人類環(huán)境會(huì)議達(dá)成《人類環(huán)境宣言》開始,國(guó)際社會(huì)積極探索構(gòu)建全球環(huán)境治理的國(guó)際機(jī)制。目前,國(guó)際社會(huì)已經(jīng)建立了以京都議定書模式、WTO模式和哥本哈根模式等為主導(dǎo)的應(yīng)對(duì)全球環(huán)境問題的路徑。然而,以市場(chǎng)工具為手段的京都議定書模式、WTO模式都是建立在發(fā)達(dá)國(guó)家利益基礎(chǔ)之上,不利于發(fā)展中國(guó)家；以自我承諾為基礎(chǔ)的哥本哈根模式,由于缺乏法律拘束力,往往受制于各國(guó)的自覺行動(dòng),并因部分國(guó)家國(guó)內(nèi)經(jīng)濟(jì)政治形勢(shì)的影響而可能被擱置。因此,當(dāng)今應(yīng)對(duì)全球環(huán)境問題的三種模式在正義性或有效性上有所欠缺。集權(quán)利和義務(wù)模式為一體的國(guó)際碳稅模式以京都議定書模式、WTO模式和哥本哈根模式為基礎(chǔ),充分吸取其制度優(yōu)點(diǎn),彌補(bǔ)其制度不足,將成為人類應(yīng)對(duì)全球環(huán)境危機(jī)的最佳方式之一。 “正義”始終是良法的最高價(jià)值形態(tài)。本文在對(duì)傳統(tǒng)環(huán)境正義論進(jìn)行分析的基礎(chǔ)上,指出全球環(huán)境責(zé)任論是國(guó)際碳稅制度的正義基礎(chǔ),在此基礎(chǔ)上,從法哲學(xué)、經(jīng)濟(jì)學(xué)、稅法學(xué)等方面分析國(guó)際碳稅制度的正當(dāng)性和合法性,并探索構(gòu)建國(guó)際碳稅制度,以實(shí)現(xiàn)人類保護(hù)全球環(huán)境的目標(biāo)。具體而言,本文除導(dǎo)論和結(jié)語部分外,主體部分共分為五章。 第一章指出工業(yè)革命以來,人類在“人是萬物主宰”的觀念下,充分運(yùn)用科技手段改造自然,取得了輝煌的成就,但同時(shí)也對(duì)環(huán)境產(chǎn)生巨大影響,導(dǎo)致嚴(yán)重的生態(tài)危機(jī)。本文運(yùn)用貝克的風(fēng)險(xiǎn)社會(huì)理論,反思現(xiàn)代性,論證全球風(fēng)險(xiǎn)社會(huì)下人類共同治理環(huán)境問題的必要性和緊迫性；同時(shí),對(duì)當(dāng)今國(guó)際環(huán)境治理模式深刻反思和分析,指出當(dāng)前以京都議定書模式、WTO模式和哥本哈根模式為主導(dǎo)的應(yīng)對(duì)全球環(huán)境危機(jī)的治理模式所存在的不足,并以其有益經(jīng)驗(yàn)為基礎(chǔ),著力構(gòu)建國(guó)際性碳稅制度來應(yīng)對(duì)全球環(huán)境危機(jī)。 第二章在闡述人與自然關(guān)系演變過程的基礎(chǔ)上,本文系統(tǒng)分析當(dāng)今傳統(tǒng)全球環(huán)境正義理論,指出全球環(huán)境責(zé)任是人類保護(hù)環(huán)境的正義基礎(chǔ)。在此基礎(chǔ)上,本文運(yùn)用全球環(huán)境責(zé)任論闡述國(guó)際碳稅制度的正義基礎(chǔ)。 第三章在對(duì)國(guó)際碳稅內(nèi)涵、特征予以界定的基礎(chǔ)上,從經(jīng)濟(jì)學(xué)、倫理學(xué)、環(huán)境法學(xué)、稅法學(xué)等方面論證了國(guó)際碳稅制度正當(dāng)性的理論基石。同時(shí),本文對(duì)稅收主體、稅收客體、稅率、稅基等國(guó)際碳稅稅制要素進(jìn)行設(shè)計(jì)；此外,以全球正義和公平為理念,以高效、便捷為目標(biāo),以必要的強(qiáng)制力為保障,通過借鑒國(guó)際貨幣基金組織、國(guó)際原子能機(jī)構(gòu)、世界貿(mào)易組織等國(guó)際組織的有益成份,探索建立一個(gè)全球統(tǒng)一的國(guó)際碳稅組織。 第四章在對(duì)國(guó)際碳稅制度運(yùn)行機(jī)制內(nèi)涵予以界定的基礎(chǔ)上,確立義務(wù)優(yōu)先、強(qiáng)制履行和公開透明三項(xiàng)國(guó)際碳稅制度運(yùn)行的基本原則。同時(shí),本文以國(guó)際碳稅制度運(yùn)行的基本原則為基礎(chǔ),從決策機(jī)制、保障機(jī)制、爭(zhēng)端解決機(jī)制等方面探索構(gòu)建國(guó)際碳稅制度的運(yùn)行機(jī)制。 第五章主要探討國(guó)際碳稅制度將成為未來應(yīng)對(duì)環(huán)境問題的有效模式的情況下,中國(guó)所應(yīng)采取的立場(chǎng)和承擔(dān)的責(zé)任。在對(duì)中國(guó)生態(tài)環(huán)境遭受破壞情況進(jìn)行分析的基礎(chǔ)上,本文指出中國(guó)應(yīng)當(dāng)適時(shí)引入碳稅制度,并就如何構(gòu)建中國(guó)碳稅制度進(jìn)行研究。此外,本文還從中國(guó)如何在國(guó)際碳稅制度的建立中積極參與氣候談判、構(gòu)建中國(guó)特色的自然哲學(xué)觀、發(fā)揮國(guó)際碳稅制度規(guī)則的主導(dǎo)權(quán)等方面進(jìn)行探討。
[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.
【學(xué)位授予單位】：武漢大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2012
【分類號(hào)】：D996.9

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