论环境税收边境调整与WTO规则之间的关系

On the Relationship Between Border Adjustments of Environmental Taxes and WTO Rules

环境税收边境调整是征收环境税的国家针对进出口产品采取的一种单边措施,其目的是为了扭转一国产品在国际竞争中的价格劣势。但是,这一措施可能会与GATT最惠国待遇原则、国民待遇原则以及反补贴规则产生冲突。虽然WTO成员方可以援引GATT第二十条例外条款,而是否能获得WTO专家小组或上诉机构的认同还是个未知数。对此,各国应同时从国际和国内两个层面寻找出路。

Border adjustments of environmental taxes are unilateral measures upon imports and exports adopted by countries which levy environmental taxes. The objective is to adjust the competitive disadvantages in respect of prices faced by domestic products. However, this kind of measures may be in conflict with the most-favored-nation treatment principle, national treatment principle and subsidy rules in the GATT. Although .WTO members could invoke Article XX of GATT, it is uncertain that the claim could be affirmed by WTO panels or the Appellate Body. This paper holds that solutions should be sought in both international and domestic levels.