摘要
随着全球差异化减排政策的实施,部分发达国家刻意模糊气候公约下发达国家与发展中国家"共同但有区别责任"原则,欲通过征收碳关税,使发展中国家间接承担全球减排义务,此举无疑会对发展中国家正常发展形成阻碍。本文认为"碳关税"是针对进口产品内涵碳排放的边境措施,是进口关税或者实施边境调节等国内税收措施的统称,其表现可能为进口关税、边境调节税、排放配额等多种形式。碳关税是部分发达国家构筑贸易壁垒,推行贸易保护主义的手段,执行碳关税所依据的"竞争力损失"、"碳泄漏导致环境有效性降低"以及"理论模型基础"等都是没有国际共识的伪命题。碳关税被屡屡提及,是因为该命题是一个气候与贸易领域的交叉问题,而当前无论是气候公约还是WTO都还没有明确的表述对该问题进行约束,致使部分国家有机可乘,希望借此减少其应当承担的义务。促进全球合作应对气候变化,保障发展中国家经济社会发展的优先权益,需要构建公平合理的国际气候制度和与之相关的贸易制度。碳关税是在全球气候治理进程中产生的问题,必然需要在气候制度设计中进行规范并寻求解决途径。本文提出,碳关税问题的国际治理,需要相关国际协议共同开展工作,处理该问题的原则、指导思想应该也只能在气候公约谈判中形成,WTO则可以基于这些原则和指导思想,就相关具体的技术操作章程进行约束和规定。
With the implementation of global differentiated emission reductions policies, some developed countries make efforts to strengthen ambiguity, in terms of differences between developed and developing countries, in the principle of Common But Differentiated Responsibilities （CBDR） under the United National Framework Convention on Climate Change （UNFCCC）. These developed countries attempt to compel developing countries to undertake obligations of global emissions by imposing carbon tariff, which would undoubtedly hinder economic progress among developing countries. This article defines carbon tariff as border measures involved in carbon emissions within imported products. Carbon tariff is considered as import tariff and domestic measures of border tax adjustment. The measures focus on import tariff, border tax adjustment, emission quota etc. However, carbon tariff is used to a means of setting barriers for trade and stimulating trade protectionism. These developing countries implement carbon tariff according to some ideas which have not been agreed internationally. These ideas include ＇loss of competitiveness＇ , ＇carbon leakage causes decreases in environmental effectiveness＇, and ＇ theoretical model basis＇ etc. The importance of discussions on carbon tariff depends on the nature of the issues related to a cross between climate and trade. There is not clear framework of description of the issues in the UNFCCC and WTO. This causes that some countries get a chance to call for abating their obligations. Improving global cooperation in the field of addressing climate change and securing priority of social and economic development among developing countries requires constructing fair and reasonable international regime and its relevant trade regime. Carbon tariff is a consequence of global climate governance process, requiring rules in designing climate regime. This article puts an emphasis on how to construct global governance of carbon tariff in accordance with the principles and guidelines under the negotiations of UNFCCC. Based on these principles and guidelines, WTO can set rules and limitations related to specific technical operations.
出处
《中国人口·资源与环境》
CSSCI
北大核心
2014年第4期6-10,共5页
China Population,Resources and Environment
基金
国家社科基金项目(编号:12CGJ023)
中国清洁发展机制基金赠款项目(编号:1112097
2012034)
