摘要
生物燃料供需关系的异国性决定了WTO国际贸易体制在生物燃料可持续发展中的重要地位。HS协调制度对生物燃料分类不够明确的问题已经阻碍了生物燃料国际贸易的正常发展,造成了规则适用障碍和生物燃料社会价值实现障碍。国际社会意欲厘清关于生物燃料的各种政策争议并实现生物燃料的可持续发展,就必须首先解决生物燃料关税的分类争议,因此,修改HS协调制度、达成特殊贸易协定或实施合法单边措施是可供选择的路径。
That the supply and demand of biofuel is distributed in the different countries determines the importance of WTO regime towards the sustainable development of biofuel. No clear HS classification of biofuel has impeded the normal development of biofuel international trade, application of trade rules and achievement of social value, ff international society desires to resolve the problem of tariff classification of biofuel, they might choose to amend HS, negotiate the specific trade agreement or apply unilateral measures legally.
出处
《税务与经济》
CSSCI
北大核心
2009年第6期105-110,共6页
Taxation and Economy