摘要
积极应对气候变化,促进绿色低碳发展,已经成为国际社会的普遍共识。欧盟将于2023年试运行碳边境调节机制,势必会给国际社会带来影响。本文试图从环保效果、经济效益和合法性等方面深入解读欧盟碳边境调节机制,并基于其实施可能产生的影响,探讨中国在推进“双碳”目标过程中如何妥善应对外部制度的挑战。
It has become the general consensus of the international community to actively respond to climate change and promote green and low-carbon development.The EU will implement the carbon border adjustment mechanism(CBAM)in 2023,which is bound to have an impact on the international community.The paper attempts to interpret the EU CBAM in depth from the aspects of environmental protection effects,economic benefits and legality.Based on the possible impact of its implementation,the paper discusses how China should properly deal with the challenges of external systems in the process of promoting the dual carbon goals.
作者
张晓云
俞文秀
ZHANG Xiaoyun;YU Wenxiu
出处
《国际税收》
CSSCI
北大核心
2022年第7期68-75,共8页
International Taxation In China
关键词
碳减排
碳边境调节机制
碳关税
碳排放权
碳税
Carbon emission reduction
Carbon border adjustment mechanism
Carbon tariff
Carbon emission rights
Carbon tax