本文選題：全球環(huán)境正義 + 國際碳稅�。� 參考：《武漢大學》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、社會和精神等方面獲得發(fā)展的社會。”在遠古代時代,由于社會生產(chǎn)力水平低下,科學技術不發(fā)達,處于蒙昧階段的人類對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,基督神權高于一切,壓抑著人們對物質(zhì)的追求；啟蒙運動以來,現(xiàn)代性促進了民族國家的形成,建立了高效的社會組織制度,創(chuàng)立了以人的價值為本位的自由、民主、平等、正義等理念,將人類從中世紀的桎酷和囚牢中解放出來。但它并未真正實現(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之中�，F(xiàn)代性所產(chǎn)生的主客體二元對立的思維模式,導致了人文精神的缺失和對機械技術主義的崇拜,培育了人類對自然征服利用的態(tài)度。在“資本的邏輯”驅(qū)動下,人類貪婪地追求物質(zhì)財富,對自然資源采取掠奪式的經(jīng)濟發(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,科學技術突飛猛進、世界經(jīng)濟飛速增長,人類征服自然的足跡踏遍全球,導致了20世紀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)展帶來了嚴重挑戰(zhàn)。由此,人類也進入了德國社會學家貝克所稱的“全球風險社會”時代。 當今,環(huán)境問題成為全人類共同關注的焦點。地球的生態(tài)環(huán)境直接關乎人類的命運。環(huán)境問題的全球性、廣泛性、無國界性,以及其影響的長期性、綜合性和不可逆性等特征,決定著任何一個國家都無法獨善其身,任何一個國家的單一行動,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,進行廣泛地合作,制定并遵守共同的法律制度,以保護我們唯一的“地球村”。20世紀70年代以來,人類已經(jīng)逐步對此達成共識。自1972年斯德哥爾摩人類環(huán)境會議達成《人類環(huán)境宣言》開始,國際社會積極探索構建全球環(huán)境治理的國際機制。目前,國際社會已經(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的應對全球環(huán)境問題的路徑。然而,以市場工具為手段的京都議定書模式、WTO模式都是建立在發(fā)達國家利益基礎之上,不利于發(fā)展中國家；以自我承諾為基礎的哥本哈根模式,由于缺乏法律拘束力,往往受制于各國的自覺行動,并因部分國家國內(nèi)經(jīng)濟政治形勢的影響而可能被擱置。因此,當今應對全球環(huán)境問題的三種模式在正義性或有效性上有所欠缺。集權利和義務模式為一體的國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,充分吸取其制度優(yōu)點,彌補其制度不足,將成為人類應對全球環(huán)境危機的最佳方式之一。 “正義”始終是良法的最高價值形態(tài)。本文在對傳統(tǒng)環(huán)境正義論進行分析的基礎上,指出全球環(huán)境責任論是國際碳稅制度的正義基礎,在此基礎上,從法哲學、經(jīng)濟學、稅法學等方面分析國際碳稅制度的正當性和合法性,并探索構建國際碳稅制度,以實現(xiàn)人類保護全球環(huán)境的目標。具體而言,本文除導論和結(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,充分運用科技手段改造自然,取得了輝煌的成就,但同時也對環(huán)境產(chǎn)生巨大影響,導致嚴重的生態(tài)危機。本文運用貝克的風險社會理論,反思現(xiàn)代性,論證全球風險社會下人類共同治理環(huán)境問題的必要性和緊迫性；同時,對當今國際環(huán)境治理模式深刻反思和分析,指出當前以京都議定書模式、WTO模式和哥本哈根模式為主導的應對全球環(huán)境危機的治理模式所存在的不足,并以其有益經(jīng)驗為基礎,著力構建國際性碳稅制度來應對全球環(huán)境危機。 第二章在闡述人與自然關系演變過程的基礎上,本文系統(tǒng)分析當今傳統(tǒng)全球環(huán)境正義理論,指出全球環(huán)境責任是人類保護環(huán)境的正義基礎。在此基礎上,本文運用全球環(huán)境責任論闡述國際碳稅制度的正義基礎。 第三章在對國際碳稅內(nèi)涵、特征予以界定的基礎上,從經(jīng)濟學、倫理學、環(huán)境法學、稅法學等方面論證了國際碳稅制度正當性的理論基石。同時,本文對稅收主體、稅收客體、稅率、稅基等國際碳稅稅制要素進行設計；此外,以全球正義和公平為理念,以高效、便捷為目標,以必要的強制力為保障,通過借鑒國際貨幣基金組織、國際原子能機構、世界貿(mào)易組織等國際組織的有益成份,探索建立一個全球統(tǒng)一的國際碳稅組織。 第四章在對國際碳稅制度運行機制內(nèi)涵予以界定的基礎上,確立義務優(yōu)先、強制履行和公開透明三項國際碳稅制度運行的基本原則。同時,本文以國際碳稅制度運行的基本原則為基礎,從決策機制、保障機制、爭端解決機制等方面探索構建國際碳稅制度的運行機制。 第五章主要探討國際碳稅制度將成為未來應對環(huán)境問題的有效模式的情況下,中國所應采取的立場和承擔的責任。在對中國生態(tài)環(huán)境遭受破壞情況進行分析的基礎上,本文指出中國應當適時引入碳稅制度,并就如何構建中國碳稅制度進行研究。此外,本文還從中國如何在國際碳稅制度的建立中積極參與氣候談判、構建中國特色的自然哲學觀、發(fā)揮國際碳稅制度規(guī)則的主導權等方面進行探討。
[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.
【學位授予單位】：武漢大學
【學位級別】：博士
【學位授予年份】：2012
【分類號】：D996.9

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