【摘要】：在發(fā)展低碳經(jīng)濟(jì)和遏制全球氣候變暖的背景下,歐美國(guó)家已經(jīng)開(kāi)始著手實(shí)施碳關(guān)稅措施,因而,對(duì)相關(guān)問(wèn)題的研究顯得十分重要。從我國(guó)目前來(lái)看,學(xué)者對(duì)碳關(guān)稅的研究主要集中在經(jīng)濟(jì)學(xué)和法學(xué)兩大領(lǐng)域。前者主要從經(jīng)濟(jì)學(xué)視角研究碳關(guān)稅的合理性問(wèn)題及其影響,后者則更注重研究碳關(guān)稅的合法性問(wèn)題和其可能帶來(lái)的公平性問(wèn)題,具體來(lái)說(shuō),人們主要是著眼于探討碳關(guān)稅的法律性質(zhì),碳關(guān)稅的貿(mào)易壁壘性質(zhì),碳關(guān)稅對(duì)于WTO規(guī)則等國(guó)際公約的合法性；卻較少地考察碳關(guān)稅法律規(guī)制方面的問(wèn)題與不足。然而,事實(shí)上,碳關(guān)稅的法律規(guī)制是存在不足的,它不能兼顧環(huán)境價(jià)值與貿(mào)易價(jià)值。所以碳關(guān)稅法律規(guī)制問(wèn)題必須受到重視并需要得到進(jìn)一步發(fā)展完善。 碳關(guān)稅法律規(guī)制是指為防止個(gè)別國(guó)家濫用其國(guó)內(nèi)碳關(guān)稅措施阻礙正常的國(guó)際經(jīng)濟(jì)秩序或其他秩序,從而在雙邊或多邊基礎(chǔ)上建立起的法律約束機(jī)制。(當(dāng)然,從廣義來(lái)說(shuō),碳關(guān)稅法律規(guī)制還包括國(guó)內(nèi)法層面的法律約束機(jī)制,但為了論證得集中,本文從多邊法律規(guī)制上來(lái)論述碳關(guān)稅的法律規(guī)制。)碳關(guān)稅法律規(guī)制針對(duì)的對(duì)象是碳關(guān)稅措施,即對(duì)具有調(diào)整功能的碳關(guān)稅國(guó)內(nèi)法的再規(guī)制。首先,本文通過(guò)對(duì)碳關(guān)稅的概念、性質(zhì)等基礎(chǔ)問(wèn)題的深入、全面分析,揭示碳關(guān)稅的特點(diǎn)和問(wèn)題,同時(shí)解釋了碳關(guān)稅法律規(guī)制的內(nèi)涵；在此基礎(chǔ)上提出對(duì)其進(jìn)行法律規(guī)制的必要性這一觀點(diǎn)。其次,本文結(jié)合國(guó)際經(jīng)濟(jì)法相關(guān)理論實(shí)踐的最新發(fā)展,并參考一般環(huán)境措施法律規(guī)制的原則,根據(jù)碳關(guān)稅措施的特點(diǎn),提出了碳關(guān)稅法律規(guī)制應(yīng)該遵守的一些原則。這些原則側(cè)重于對(duì)碳關(guān)稅可能涉及到的不同價(jià)值進(jìn)行兼顧。再次,本文以碳關(guān)稅法律規(guī)制原則為指導(dǎo),通過(guò)對(duì)具體法律規(guī)制現(xiàn)狀的考察發(fā)現(xiàn)它們相對(duì)于法律規(guī)制原則的不足之處及原因。最后,本文就相關(guān)不足提出了碳關(guān)稅法律規(guī)制的應(yīng)對(duì)策略,并提出了一個(gè)重要觀點(diǎn)——共同但有區(qū)別的差別待遇原則。 本文由導(dǎo)論、正文和后記構(gòu)成。正文共分五個(gè)部分。 第一部分引出了碳關(guān)稅法律規(guī)制的客體——碳關(guān)稅措施,同時(shí)對(duì)法律規(guī)制的含義進(jìn)行了闡述。碳關(guān)稅措施有豐富的內(nèi)涵和復(fù)雜的特點(diǎn),碳關(guān)稅既是碳排放交易體制的延續(xù),又是一種單邊環(huán)境貿(mào)易措施。它既關(guān)系到氣候,又影響到貿(mào)易,造成氣候與貿(mào)易之間的沖突。碳關(guān)稅法律規(guī)制是指為防止個(gè)別國(guó)家濫用其國(guó)內(nèi)碳關(guān)稅措施阻礙正常的國(guó)際經(jīng)濟(jì)秩序或其他秩序,從而在雙邊或多邊基礎(chǔ)上建立起的法律約束機(jī)制,使不同的利益得到兼顧,以便于法律能最大地發(fā)揮其積極的一面,使其消極的一面得到抑制。 第二部分說(shuō)明了對(duì)碳關(guān)稅進(jìn)行法律規(guī)制的原因。碳關(guān)稅措施具有合理性和合法性,但是它牽涉到多種價(jià)值,對(duì)世界各國(guó)有復(fù)雜深刻的影響,它既有積極作用也有消極作用。碳關(guān)稅可能對(duì)碳排放交易體制起到一定的補(bǔ)充作用,也可能阻礙國(guó)際經(jīng)濟(jì)交往,加劇各國(guó)經(jīng)濟(jì)利益分配的不均,這使得對(duì)待碳關(guān)稅措施不能采用一刀切的方法,而有必要對(duì)其進(jìn)行綜合考量的前提下進(jìn)行法律規(guī)制。 第三部分結(jié)合國(guó)際經(jīng)濟(jì)法相關(guān)理論實(shí)踐的最新發(fā)展,并參考一般環(huán)境措施法律規(guī)制的原則,根據(jù)碳關(guān)稅措施的特點(diǎn),提出了碳關(guān)稅法律規(guī)制應(yīng)該遵守的一些原則,包括促進(jìn)貿(mào)易自由化與環(huán)境保護(hù)協(xié)調(diào)發(fā)展原則與以效率為基礎(chǔ),強(qiáng)化公平原則,這是從應(yīng)然的層面上說(shuō)的。這些原則應(yīng)作為碳關(guān)稅法律規(guī)制的指南和根本。這部分主要是從質(zhì)的維度來(lái)闡述碳關(guān)稅法律規(guī)制的原則——在質(zhì)上,效率與公平并重,同時(shí)兼顧貿(mào)易與環(huán)境,不能偏廢任何一方。 第四部分從實(shí)然的層面論述了碳關(guān)稅法律規(guī)制的現(xiàn)狀,發(fā)現(xiàn)其不足并揭示出相應(yīng)的原因。目前,可以適用WTO規(guī)則和多邊氣候公約對(duì)碳關(guān)稅進(jìn)行法律規(guī)制,這種規(guī)制的不足主要是碳關(guān)稅法律規(guī)制不能很好地兼顧多種價(jià)值,產(chǎn)生不足的原因是它們與碳關(guān)稅法律規(guī)制原則不相符,這可能是由于這些規(guī)則制定得很久而具有局限性,所以滿足不了現(xiàn)今的需要；也可能是由于受到某種力量的支配,從而只能代表某些群體的利益。另外,怎樣在對(duì)碳關(guān)稅進(jìn)行法律規(guī)制的過(guò)程中掌握好“質(zhì)”的選擇和“量”的拿捏充滿著挑戰(zhàn)性。 第五部分分別從國(guó)際和國(guó)內(nèi)兩個(gè)層面探討了完善碳關(guān)稅法律規(guī)制的對(duì)策。在國(guó)際層面上,應(yīng)該完善碳關(guān)稅法律規(guī)制相關(guān)理論——共同但有區(qū)別責(zé)任向共同但有區(qū)別的差別責(zé)任過(guò)渡,加強(qiáng)WTO環(huán)境與貿(mào)易委員會(huì)的職能建設(shè),構(gòu)建全球統(tǒng)一碳排放交易體制。國(guó)際層面上的對(duì)策應(yīng)對(duì)碳關(guān)稅法律規(guī)制的其應(yīng)有之意。同時(shí),由于碳關(guān)稅措施的單邊性,發(fā)達(dá)國(guó)家所采取的碳關(guān)稅措施不可避免地影響到作為世界貿(mào)易大國(guó)并兼為發(fā)展中國(guó)家的中國(guó),鑒于目前碳關(guān)稅法律規(guī)制制度還很不成熟,我國(guó)應(yīng)以本國(guó)利益為基本出發(fā)點(diǎn)采取與國(guó)際社會(huì)層面互為補(bǔ)充的碳關(guān)稅法律規(guī)制措施,這些對(duì)策包括提供發(fā)展低碳經(jīng)濟(jì)的融資支持手段與開(kāi)征碳稅。 結(jié)論強(qiáng)調(diào)了碳關(guān)稅法律規(guī)制重中之重是如何實(shí)現(xiàn)公平與效率的兼顧,貿(mào)易自由化與削減碳排放的兼顧,也提到很多需要改進(jìn)的地方,比如,從量的層面上來(lái)闡述對(duì)碳關(guān)稅法律規(guī)制原則的具體落實(shí)。另外,鑒于目前碳關(guān)稅法律規(guī)制制度還很不成熟,各主權(quán)國(guó)家應(yīng)以本國(guó)利益為基本出發(fā)點(diǎn)采取與國(guó)際社會(huì)層面互為補(bǔ)充的碳關(guān)稅法律規(guī)制措施。 本研究的主要貢獻(xiàn)是：總體上看,目前人們主要是著眼于探討碳關(guān)稅的法律性質(zhì),碳關(guān)稅的貿(mào)易壁壘性質(zhì),碳關(guān)稅對(duì)于WTO規(guī)則的合法性；卻較少地考察碳關(guān)稅法律規(guī)制方面的問(wèn)題與不足。而本文揭示出碳關(guān)稅法律規(guī)制存在的問(wèn)題,并就相關(guān)問(wèn)題展開(kāi)了探索性的研究。本文結(jié)合《貿(mào)易與氣候變化》這一有關(guān)氣候變化方面的最新報(bào)告和WTO方面的多哈回合談判情況提出了碳關(guān)稅法律規(guī)制應(yīng)在實(shí)質(zhì)上遵守兼顧貿(mào)易與環(huán)境價(jià)值,兼顧效率與公平等原則；并且強(qiáng)調(diào)法律規(guī)制過(guò)程中要注意不僅應(yīng)該重視相關(guān)價(jià)值的質(zhì)上的取舍,還應(yīng)該重視量上的衡量。在相關(guān)對(duì)策中,本文提出把共同但有區(qū)別原則發(fā)展共同但有區(qū)別的差別待遇原則這一創(chuàng)新性觀點(diǎn)�？傊�,本文豐富了碳關(guān)稅及其法律規(guī)制方面的理論研究,對(duì)他人的研究具有一定的參考價(jià)值。本論文在實(shí)踐上的意義。本文分別從國(guó)際社會(huì)角度和我國(guó)的角度,對(duì)于如何規(guī)制碳關(guān)稅提出了改進(jìn)意見(jiàn),對(duì)國(guó)際、國(guó)內(nèi)的相關(guān)立法有參考價(jià)值。
[Abstract]:Under the background of developing low-carbon economy and curbing global warming, European and American countries have begun to implement carbon tariff measures. Therefore, it is very important to study the related issues. The latter pays more attention to the legitimacy of carbon tariff and its possible impartiality. Specifically, people mainly focus on the legal nature of carbon tariff, the nature of carbon tariff trade barriers, and the legality of carbon tariff to WTO rules and other international conventions. However, in fact, the legal regulation of carbon tariff is inadequate, it can not take into account the environmental value and trade value. Therefore, the legal regulation of carbon tariff must be paid attention to and need to be further developed and improved.
Carbon tariff Legal Regulation refers to the legal restraint mechanism established on a bilateral or multilateral basis to prevent individual countries from abusing their domestic carbon tariff measures to hinder the normal international economic order or other order. (Of course, in a broad sense, carbon tariff legal regulation also includes domestic legal restraint mechanism, but in order to demonstrate. This paper discusses the legal regulation of carbon tariff from the perspective of multilateral legal regulation. And the problem, at the same time, explains the connotation of the legal regulation of carbon tariff; on this basis, puts forward the necessity of legal regulation of carbon tariff. secondly, this paper combines the latest development of international economic law related theory and practice, and refers to the principles of legal regulation of general environmental measures, according to the characteristics of carbon tariff measures, puts forward the carbon tariff law. These principles emphasize the consideration of different values that may be involved in carbon tariffs. Thirdly, under the guidance of the principles of legal regulation of carbon tariffs, this paper finds out their shortcomings and reasons relative to the principles of legal regulation by investigating the current situation of specific legal regulation. This paper puts forward the Countermeasures of legal regulation of carbon tariff and puts forward an important Viewpoint-The principle of common but differentiated treatment.
This article is composed of introduction, main body and postscript. The main body is divided into five parts.
The first part introduces the object of legal regulation of carbon tariff-carbon tariff measures, and expounds the meaning of legal regulation. Carbon tariff measures have rich connotation and complex characteristics. Carbon tariff is not only the continuation of carbon emissions trading system, but also a unilateral environmental trade measures. It is related to the climate, and also affects trade, manufacturing. The legal regulation of carbon tariff refers to the legal restraint mechanism established on the bilateral or multilateral basis to prevent individual countries from abusing their domestic carbon tariff measures to hinder the normal international economic order or other order, so as to give consideration to different interests, so as to maximize the positive role of the law. On the one hand, the negative side is suppressed.
The second part explains the reasons for the legal regulation of carbon tariffs. Carbon tariffs are reasonable and legitimate, but they involve a variety of values and have a complex and profound impact on countries around the world. They have both positive and negative effects. Carbon tariffs may play a complementary role in the carbon emissions trading system, but they may also hinder it. International economic exchanges have aggravated the uneven distribution of economic interests among countries, which makes it necessary to regulate carbon tariffs on the premise of comprehensive consideration.
The third part combines the latest development of the relevant theory and practice of international economic law, and refers to the principles of legal regulation of general environmental measures. According to the characteristics of carbon tariff measures, it puts forward some principles that should be followed by legal regulation of carbon tariff, including the principle of promoting the coordinated development of trade liberalization and environmental protection, and the principle of strengthening fairness on the basis of efficiency. These principles should serve as guidelines and fundamentals for the legal regulation of carbon tariffs. This part mainly expounds the principles of legal regulation of carbon tariffs from the qualitative dimension, that is, paying equal attention to both efficiency and fairness, taking into account both trade and environment, and not abandoning any party.
The fourth part discusses the present situation of the legal regulation of carbon tariff from the practical level, finds out its shortcomings and reveals the corresponding reasons. At present, the legal regulation of carbon tariff can be applied to WTO rules and multilateral climate conventions. The main shortcomings of this regulation are that the legal regulation of carbon tariff can not give consideration to various values, and the reasons for the shortcomings are as follows. They are inconsistent with the legal principles governing carbon tariffs, possibly because these rules have been formulated for a long time and have limitations, so they can not meet today's needs, or because they are dominated by certain forces and therefore can only represent the interests of certain groups. The choice of "quality" and "quantity" are challenging.
The fifth part discusses the Countermeasures of perfecting the legal regulation of carbon tariff from the international and domestic levels. At the international level, we should perfect the relevant theory of legal regulation of carbon tariff - the transition from common but differentiated responsibilities to common but differentiated responsibilities, strengthen the function construction of WTO Environment and Trade Commission, and construct the global unification. At the same time, due to the unilateral nature of carbon tariff measures, the carbon tariff measures adopted by developed countries inevitably affect China, as a major trading country in the world and a developing country, as the current carbon tariff legal regulation system is still very strong. Immature, China should take its own interests as the basic starting point to adopt complementary legal measures to regulate carbon tariffs with the international community. These measures include providing financing support for the development of low-carbon economy and levying carbon tax.
The conclusion emphasizes how to achieve the balance between fairness and efficiency, trade liberalization and carbon emission reduction, and also mentions many areas that need to be improved. For example, the concrete implementation of the principle of carbon tariff legal regulation is expounded from the quantitative level. Sovereign countries should take legal measures to regulate carbon tariffs which complement each other with the international community based on their own interests.
The main contributions of this study are as follows: generally speaking, people mainly focus on discussing the legal nature of carbon tariff, the nature of carbon tariff trade barriers, the legality of carbon tariff to WTO rules; but less on the legal regulation of carbon tariff problems and deficiencies. Based on the latest report on climate change, trade and climate change, and the Doha Round negotiations on the WTO, this paper proposes that the legal regulation of carbon tariffs should essentially abide by the principle of balancing trade and environmental value, efficiency and equity, and emphasizes that the legal regulation is excessive. We should pay attention not only to the qualitative choice of the relevant value, but also to the quantitative measurement. In the relevant countermeasures, this paper puts forward an innovative view of developing the principle of common but differentiated treatment into the principle of common but differentiated treatment. This paper is of practical significance. From the perspective of the international community and China, this paper puts forward some suggestions on how to regulate carbon tariffs, which is of reference value to the relevant international and domestic legislation.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：D996

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