多边贸易体制下的碳税问题探析

Analysis on the Carbon Tax under Multilateral Trade System

多边贸易体制(WTO)通过世界贸易自由化提高经济福利,气候变化多边体制(《联合国气候变化框架公约》的《京都议定书》)通过减少温室气体排放来减缓全球气候变化。由于两个截然不同的多边体制的目标并不必然一致,而绝大多数的WTO成员方同时又是《京都议定书》的缔约方,因此不可避免地存在潜在的冲突。碳税和边境税收调整是实现《京都议定书》目标的重要措施之一,其实施是与世界贸易组织规则面临的最大冲突。探讨碳税相关问题及其与WTO规则的可能冲突,对合理运用两大机制大有裨益。

Multilateral trade system(WTO) enhances economical welfare through trade liberalization,and multilateral climate change system(Kyoto Protocol) alleviates global climate change.The goals of the two distinct systems do not coincide necessarily, and most of WTO members are the members of Kyoto Protocol,so there inevitably emerges conflict.As the important measures to achieve the goal of Kyoto Protocol,both Carbon Tax and Board Tax Adjustment are the largest conflicts that WTO confronts.The study of the carbon tax and its possible conflict with WTO rules is helpful to the application of the two multilateral systems.