摘要
由于在同类产品间造成了差别待遇,所以对进口内涵碳产品征收碳税违背了GATT第1条最惠国待遇原则和第3条国民待遇原则。因此,要想在WTO框架内采取此类措施,就必须保证其符合GATT第20条例外条款的规定。其中最为关键的就是,此类措施对同类产品给予差别待遇的依据应仅限于产品的碳含量,而不应扩展至其他方面,如产品的出口国等。此外,WTO成员方在采取此类措施时还应确保基本的公正和正当程序,以保障相关进出口商和出口国的正当权益。
To collect carbon tax on embodied carbon is in conflict with GATT article Ⅰ and Ⅲ, since this measure bestows differentiated treatments on like products. Therefore, WTO members must guarantee that this measure is in compatible with GATT article XX, if they want to maintain it. The most important thing is that the differentiated treatments on like products created by this measure should only be based on the carbon content of the products, not on the other aspects of the products. Moreover, WTO members should ensure the basic equilibrium and due process when implementing this measure so as to guarantee the legitimate rights of related importers, exporters and export countries.
出处
《特区经济》
北大核心
2010年第1期13-15,共3页
Special Zone Economy
关键词
内涵碳
碳税
边境税收调整
Embodied carbon
Carbon tax
Border tax adjustment
