《巴黎协定》生效后碳关税法律制度设计及对策  

Design of Carbon Tariff Legal System after Entry into Force of the Paris Agreement and China's Legal Countermeasures

作　　者：郑玲丽[1] 

机构地区：[1]南京师范大学法学院

出　　处：《国际商务研究》2017年第6期55-63,共9页International Business Research

基　　金：国家社科基金2016年一般项目"TPP环境章节文本分析及我国法律对策研究"(项目编号:16BFX04);教育部2015年青年基金项目"区域碳交易法律制度研究"(项目编号:15YJC820084);江苏高校优势学科建设项目(PPAD);江苏高校区域法治发展协同创新中心项目"全球化下自由贸易协定文本研究"(项目编号:FZXDH2014003);南京师范大学中国法治现代化项目

摘　　要：《巴黎协定》生效后,欧盟、美国等可能通过对进口产品实施碳关税或碳边境调节税,协调环境、气候贸易壁垒将成为国际贸易法领域新的焦点。但是目前国际贸易法框架下碳关税是否具有合法性尚无定论。未来碳关税的法律制度设计将由不符合WTO规则的"过程税"到符合WTO规则的"产品税"转变,遵循诚信磋商、公平和正当程序、设计灵活等原则,可能符合GATT第20条环境例外规则。为此,中国应坚持"区别责任"原则,积极推动建立多边碳减排机制,抵制单边贸易保护主义,合理利用WTO规则解决争端。After entry into force of the Paris Agreement, the EU, the United States and other countries may adopt the unilateral carbon border adjustment measures to strengthen the effect of reducing emissions and harmonize the environment. And climate trade barriers will become the new focus of international trade law. However, there is still controversy over legitimacy of carbon tariff under the framework of International Trade Law. The future design of carbon tariff legal system will turn from＂process tax＂to＂product tax＂comply with the WTO rules, following good-faith effort in negotiation, fair and due process, flexible design principles, which may comply with GATT Article 20 environment exception. To this end, China should adhere to the principle of distinction, and actively promote the multilateral carbon emission reduction mechanism, to resist unilateralism, and make rational use of WTO rules to resolve disputes.

关 键 词：巴黎协定 碳关税 边境调节 GATT第20条 

分 类 号：D996[政治法律—经济法学]