摘要
"碳关税"措施的规定是针对国内产品征收的"碳税"所进行的边境税调整,但国内"碳税"并不在WTO的边境税调整范围之内。"碳关税"不符合非歧视待遇原则中的国民待遇原则;由于各国环境政策和环保措施不同,"碳关税"也违反最惠国待遇原则。"碳关税"措施不符合GATT第20条(b)款与(g)款的规定,但专家组和上诉机构的解释可能对于"碳关税"措施符合GATT/WTO的相关规则具有积极的意义。考虑到"碳关税"对我国部分产业和对外贸易的影响,应该依据上述理由予以反对,驳斥欧美部分国家对于"碳关税"措施在GATT/WTO中具有合法性的观点。
The measure of carbon tariff is actually an adjustment of the carbon tax imposed domestically on products when they are imported. But the taxation forms which can use the border tax adjustment rules do not contain carbon tax. Carbon tariff is not in accordance with the national treatment principle, and also goes against the most-favored nation clause because of the different environmental policies and practices in different countries. Environmental Exceptions of GATT1994 article XX and the explanation of expert panel and appeal body may be used to prove the legality of carbon tariff in the GATT/WTO regime. In view of the facts that carbon tariff affects industry and foreign trade, our country should refute that on the basis of the above-mentioned reasons.
出处
《国际经贸探索》
CSSCI
北大核心
2011年第4期34-39,共6页
International Economics and Trade Research
基金
中国博士后科学基金资助项目(20100470108)
司法课题(07SFB2045)
关键词
碳关税
边境税调整
非歧视待遇原则
第20条之环境例外
carbon tariff
border tax adjustment
non-discriminatory treatment
Environmental Exceptions of GATT1994 Article XX
