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WTO环境保护例外对出口税义务的适用 被引量:3

On Applicability of WTO's Environmental Protection Exceptions to Export Duties
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摘要 普遍取消出口税是中国在《加入议定书》中所承担的超WTO义务。中国原材料案和中国稀土案都涉及到WTO环境保护例外对出口税义务的适用问题。原材料案专家组和上诉机构的不适用分析存在诸多问题。在稀土案中,出口税措施与环境保护有密切、真实的联系,与中国的贸易管理也有可辨的、客观的联系,如果全面适用《维也纳条约法公约》所规定的诸解释要素,会导向可适用的结论。而超WTO义务本身是违反WTO的平等价值及作为其体现的非歧视原则和互惠原则的,将出口税义务排除在环境保护例外之外将大大加剧其歧视性。 The general elimination of export duties is one of the WTO -plus obligations China commits in Protocol on the Accession of China .Both China–Raw Materials case and China –Rare Earths case involve the applicability issue of environmental protection exceptions to this obligation .There are quite a few deficiencies in non-availability reasoning in China –Raw Materials Panel Reports and Appellate Body Reports .In the case of China–Rare Earths, export duties measures have close and genuine relations with environmental protection, which also have discernable and objective relations with China ’s trade regulations.It will lead to the availability conclusion if all possible interpretative elements stipulated in the Convention on the Law of Treaties are completely applied to .Furthermore , WTO-plus obligations themselves contradict with WTO ’ s value of equality and principles of non -discriminatory and reciprocity , and the non-availability of export du-ties from environmental protection exemptions will greatly aggravate the already existed discrimination .
作者 刘瑛
机构地区 武汉大学WTO学院
出处 《北方法学》 CSSCI 2014年第3期85-93,共9页 Northern Legal Science
基金 中国法学会2012年部级课题"中国稀土贸易管理制度法律研究" 武汉大学70后学者学术发展计划"可持续发展战略下的环境法治"的支持
关键词 原材料案 稀土案 超WTO义务 环境保护例外 China-Raw Material case China-Rare Earths case WTO-plus obligations environmental protection exceptions
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