全球气候变化碳税边境调整国际法规则  

International Rules on Carbon Tax Border Adjustment under Global Climate Change

作　　者：龙英锋[1] 

机构地区：[1]上海立信会计学院文法学院,上海201620

出　　处：《会计与经济研究》2015年第3期113-125,共13页Accounting and Economics Research

基　　金：上海浦江人才计划(14PJC078);上海市教委科研创新重点项目(12ZS185)

摘　　要：气候变化带来的动荡从自然环境到政治社会,席卷了整个人类社会。减排、适应、资金、技术、能力建设等已成为应对气候变化的系统工程。《联合国气候变化框架公约》及《京都议定书》创设了碳排放交易机制,但由于各种因素的影响,其在有效降低碳排放的作用上和将来的前景方面存在很多争议和不确定性。很多学者认为,与碳交易机制相比较,碳税及其边境调整是一种更有效、更简单,并且具有超出预期效果的减排机制。碳税边境调整措施被认为是解决因碳税导致产业竞争力下降和碳泄露问题最好的办法,并具有一种杠杆功能,能促使其他国家采取相应的减排措施。文章对碳税边境调整相关的国际法规则进行了系统的梳理和分析,在此基础上提出了碳税不仅适于出口边境调整,也适于进口边境调整的学术观点。The climate change has influenced the whole human society from natural environment to political society. Mitigation,adaptation,fund,technology and capability building have formed a systematic project to deal with climate change. Although the Capand-Trade mechanism is created in the United Nations Framework Convention on Climate Change and the Kyoto Protocol,it's still controversial both in its mitigation performance and in its prospect of future. Compared with the Cap-and-Trade,Carbon Tax and Border Adjustment is a more effective and simpler mechanism than expected to deal with climate change. It is a best way to mitigate the reduction in the industry competitiveness caused by carbon tax and to solve the problem of carbon leakage. Also,it may act as a leverage to push other countries to take action to reduce carbon emission. This paper systematically summaries and analyzes the international rules about Carbon Tax and Border Adjustment,and argues that carbon tax is suitable not only for export border adjustment but also for import border adjustment.

关 键 词：气候变化 碳税 边境调整 贸易规则 

分 类 号：D996.3[政治法律—经济法学]