欧盟航空碳税合法性审视与中国应对  

On Legality of EU aviation carbon tax and China’s Countermeasures

作　　者：张美红[1] 

机构地区：[1]安徽财经大学法学院,安徽蚌埠233030

出　　处：《国际商务（对外经济贸易大学学报）》2013年第3期72-82,共11页INTERNATIONAL BUSINESS

基　　金：2011年国家社会科学基金重点项目"经济全球化背景下国际税收行政合作法律问题研究(项目批准号:11AFX017)"的阶段性研究成果

摘　　要：国际航空碳排放引起的气候变化问题本身是一个国际问题,应寻求多边解决方案解决。国际社会虽然为减少航空碳排放进行过一系列的尝试,但由于诸多原因,多边解决方案至今仍付诸阙如。2008年7月,欧盟议会通过2008/101号指令,国际航空碳排放纳入欧盟温室气体排放交易体制(ETS),决定从2012年1月1日起,对所有在欧盟成员国机场起降的航班征收航空碳税,此项政策的出台招致众多国家的强烈反对和合法性质疑。文章从"共同但有区别的责任"原则、《芝加哥公约》的相关条款等角度审视了欧盟航空碳税的合法性,并藉此提出中国的应对之策。Climate change resulted from International aviation carbon emissions is an international issue in nature, so we should seek solutions at a multilateral level. The international community has made efforts in reducing aviation carbon emissions, yet a multilateral solution is still in the air. In July 2008, the European Parliament passed the Directive 2008/101 to include aviation carbon emissions in the EU GHG Emissions Trading Scheme （ETS） and from 1 January 2012 to charge carbon dioxide emissions of all flights which arrive at or depart from an aerodrome situated in the territory of a Member State. The EU＇s unilat- eral policy has sparked strong opposition and debates over its legality among other countries. It scrutinizes the legality of EU aviation carbon emissions in perspectives of the principle of common but differential responsibility, and the related provisions in Chicago Convention etc., and proposes China＇s countermeasures.

关 键 词：航空碳税 合法性 中国应对 欧盟 

分 类 号：D99[政治法律—国际法学]