碳关税和WTO规则的适应分析与对策国际贸易.docVIP

PAGE PAGE VI 摘要 随着全球气候环境的恶化，美国提出了对发展中国家征收“碳关税”，事实上这是一种变相的贸易保护主义。本文从碳关税出台的背景出发，提出了碳关税的概念，碳关税是对进口到本国的外国高能耗产品征收的环境税。然后具体分析碳关税的性质。由于该措施将直接影响进口产品的价格，故须符合WTO的相关规定。进而重点通过对碳关税与WTO规则分析，分别针对最惠国待遇原则、国民待遇原则、WTO的边境调节税制度和WTO例外第20条（b）项一一深入分析，再结合一些国内外专家学者对碳关税与WTO规则分析的观点，充分说明了其不符合WTO相关规则，透视出了发达国家设置“碳关税”壁垒的真实动机。最后针对这一系列问题和我国经济环境现状，提出了我国应对“碳关税”壁垒的对策。 一方面，我国应积极利用 WTO的“自由贸易” 原则和 “最惠国待遇” 原则，加强与国际社会的沟通、协商和谈判，降低对我国出口经济的冲击，积极参与制定国际碳排放量参照标准，使我国成为国际经济规则的主动参与者、制定者，维护国家正当权益。另一方面，要加快发展新能源和新材料产业，加快经济结构调整和产业调整、转型、升级步伐，加快节能减排进程，引导企业强化绿色生产意识和不断提高节能减排技术水平，与国际社会积极协作，积极履行国际减排义务，共同实现全球减排目标，为全球实现可持续发展做出贡献。 关键字: 碳关税 WTO规则 最惠国待遇 国民待遇 对策 ABSTRACT With the deterioration of the global climate, the United States correspondingly proposed to levy the carbon tariffs to the developing countries , in fact ,which is a form of trade protectionism. This paper based on the background of “carbon tariffs”, and puts forward the definition of carbon tariffs . Carbon tariffs is an environmental tax levied to the foreign energy-intensive products Imported into their country. Then make a concrete analysis of the nature on carbon tariffs. The measure will directly affect the price of imported products so that we must comply with the relevant provisions of the WTO. Next come to focus on analysis of carbon tariffs and WTO rules，have a thorough analysis respectively on most-favored-nation treatment principle, the national treatment principle, WTO border tax system and the GATT article 20(b), combined with some domestic and foreign experts and scholars on carbon tariffs and WTO rules analysis viewpoint, fully explain it‘s not comply with WTO rules. Finally, according to the China’s economic environment problems and the present situations, the measures and suggestions about carbon tariffs barriers are proposed. On the one hand, China should actively use WTO free trade principle and the MFN principle, with the international community to strengthen communication, consultations and negotiations, to reduce the impact of Chinas