论“碳关税”贸易措施
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摘要
全球气候变化深刻的影响着人类生存和发展,尽管国际社会已经达成了一些相关的国际环境公约,但是这些公约并没有有效的监督执行机制,2010年哥本哈根气候大会搁浅更是令人们为温室气体减排的未来充满忧虑。尽管共同但有区别责任原则已经成为国际社会基本认同的一项原则,但以美国为首的一些发达国家认为,《京都议定书》目前仅对其附件I中所规定的国家进行了温室气体排放限定,而对发展中国家并无此类规定。这样,一方面节能减排、使用新能源等带来的成本增加,将导致发达国家的产品在与发展中国家的竞争中处于被动;另一方面也会由于发展中国家不节制的排放而导致发达国家的努力付诸东流,毕竟大气是不分国界的。因此,美国等发达国家以建立“公平的竞争环境”和抑制“碳泄漏”为由,开始计划对无碳约束国家所出口的高耗能产品征收碳边境调节税,即所谓的“碳关税”。
目前,尽管相当一部分发达国家均主张采取所谓的“碳关税”措施,但真正进入立法层面的目前仅有美国和英国两个国家,即美国2009年《清洁能源安全法案》以及英国的《低碳转型计划》。“碳关税”措施作为一种新型的绿色贸易壁垒,其一出现即遭到国际社会尤其是广大发展中国家的反对。同时,作为一种贸易措施,其与WTO的序言,GATT第20条(b)、(g)两项以及TBT协定的相关规定也存在冲突和抵触。
中国目前作为世界第二大贸易大国,同时也是高耗能工业制品出口大国,一旦美国等国家采取碳关税措施,会对我国产业造成重大影响。将增加我国高碳企业产品出口的成本,引起我国制造业出口额不同程度的下降,改变我国出口商品和贸易方式结构,并在一定程度上恶化出口环境。未来我国应当积极从以下几个方面采取措施,以应对碳关税贸易壁垒。首先,借鉴国际经验开征碳排放税;其次,引入市场竞争机制,打破能源行业垄断;再次,研发推广新技术,加大低碳产业的发展;最后,构建碳排放交易法律制度,完善配套法律法规。
Global climate change profound impact on human survival and development, although the international community has reached a number of relevant international environmental conventions but those conventions have no effective mechanism for monitoring implementation, the Copenhagen Climate Conference make people full of worries about more greenhouse gas reduction row in the future. Despite the common but differentiated principle is agree with the international community. But some developed countries that if the restrictions of developed countries to greenhouse gas emissions rather than greenhouse gas emissions in developing countries make a clear restriction, on the one hand would lead to "carbon leakage"; the other hand, the developing countries will uncontrolled emissions caused by efforts on the developed countries, after all, the atmosphere have no boundaries. Therefore, the United States and other developed countries have started planning for some energy-intensive export products impose carbon border adjustment tax, the so-called "carbon tariff."
At present, although a considerable portion of the developed countries are advocating a so-called "carbon tariff" measures, but currently only two countries the U.S. and the UK, have the real legislative level, the United States in 2009, "Clean Energy Security Act" and the United Kingdom's "low-carbon transformation plan, "" carbon tariff "measures as a new type of green trade barrier, one of which appears by the international community, especially the developing countries against it. Meanwhile, as a trade measure with WTO preamble, GATT Article 20 (b) (g) and the
TBT Agreement, the two relevant provisions of the conflict and the conflict there. China is the second largest trading power of the world, but also energy-intensive industrial products exporter, if the United States and other countries to take carbon-tariff measures, would be a significant impact on our industry. Will increase exports of high carbon cost of business, causing varying degrees of decline in manufacturing exports, changes in China's export commodities and trade structure, and to some extent, deterioration in the export environment. China's future from the following aspects should be positive measures to address carbon tariff trade barriers. First, the introduction of international experiences carbon tax. Second, the introduction of market competition, breaking the monopoly of the energy industry. Again, research and development to promote new technologies, increase low-carbon industries. Finally, the legal system building carbon emissions trading, improve the supporting laws and regulations.
目前,尽管相当一部分发达国家均主张采取所谓的“碳关税”措施,但真正进入立法层面的目前仅有美国和英国两个国家,即美国2009年《清洁能源安全法案》以及英国的《低碳转型计划》。“碳关税”措施作为一种新型的绿色贸易壁垒,其一出现即遭到国际社会尤其是广大发展中国家的反对。同时,作为一种贸易措施,其与WTO的序言,GATT第20条(b)、(g)两项以及TBT协定的相关规定也存在冲突和抵触。
中国目前作为世界第二大贸易大国,同时也是高耗能工业制品出口大国,一旦美国等国家采取碳关税措施,会对我国产业造成重大影响。将增加我国高碳企业产品出口的成本,引起我国制造业出口额不同程度的下降,改变我国出口商品和贸易方式结构,并在一定程度上恶化出口环境。未来我国应当积极从以下几个方面采取措施,以应对碳关税贸易壁垒。首先,借鉴国际经验开征碳排放税;其次,引入市场竞争机制,打破能源行业垄断;再次,研发推广新技术,加大低碳产业的发展;最后,构建碳排放交易法律制度,完善配套法律法规。
Global climate change profound impact on human survival and development, although the international community has reached a number of relevant international environmental conventions but those conventions have no effective mechanism for monitoring implementation, the Copenhagen Climate Conference make people full of worries about more greenhouse gas reduction row in the future. Despite the common but differentiated principle is agree with the international community. But some developed countries that if the restrictions of developed countries to greenhouse gas emissions rather than greenhouse gas emissions in developing countries make a clear restriction, on the one hand would lead to "carbon leakage"; the other hand, the developing countries will uncontrolled emissions caused by efforts on the developed countries, after all, the atmosphere have no boundaries. Therefore, the United States and other developed countries have started planning for some energy-intensive export products impose carbon border adjustment tax, the so-called "carbon tariff."
At present, although a considerable portion of the developed countries are advocating a so-called "carbon tariff" measures, but currently only two countries the U.S. and the UK, have the real legislative level, the United States in 2009, "Clean Energy Security Act" and the United Kingdom's "low-carbon transformation plan, "" carbon tariff "measures as a new type of green trade barrier, one of which appears by the international community, especially the developing countries against it. Meanwhile, as a trade measure with WTO preamble, GATT Article 20 (b) (g) and the
TBT Agreement, the two relevant provisions of the conflict and the conflict there. China is the second largest trading power of the world, but also energy-intensive industrial products exporter, if the United States and other countries to take carbon-tariff measures, would be a significant impact on our industry. Will increase exports of high carbon cost of business, causing varying degrees of decline in manufacturing exports, changes in China's export commodities and trade structure, and to some extent, deterioration in the export environment. China's future from the following aspects should be positive measures to address carbon tariff trade barriers. First, the introduction of international experiences carbon tax. Second, the introduction of market competition, breaking the monopoly of the energy industry. Again, research and development to promote new technologies, increase low-carbon industries. Finally, the legal system building carbon emissions trading, improve the supporting laws and regulations.
引文
①国际能源署,《世界能源展望·2008》(执行摘要)中文版,第3页、第10页
①Intergovernmental Panel on Climate Chang ,IPCC Fourth Assessment Report—Climate Change 2007,§-11.7.2,20 September 2009.
②“Countries that do not sign up to a post-2012 international treaty on climate change could potentially face extra tariffs on their industrial exports”,available at http://euobserver.com/9/23124/?rk=1,last visited 2009-07-08
③“France Tells U.S to Sign Climate Pacts or Face Tax available athttp://www.euractiv.com/en/trade/carbon-import-duty-proposal-fails-impress/article-168665,last visited 2009-07-08 http://www.nytimes.com/2007/02/01/world/europe/01climate.html?_r=1,last visited 2009-07-08
①OECD(2001c),pp.116-117
②See the website of Finland’s Ministry of the Environment on Environmentally related energy taxation in Finland at www.ymparisto.fi.
③See bundesministerium for Umwelt,Naturschutz und Reaktorsicherheit(2004),the ecological tax reform: introduction,continuation and development into an ecological fiscal reform,20 pat pp.1,3.
②相对众议院的17%,有所提高。但当初Waxman—Markey气候变化法案刚出台时的减排目标时25%,在之后经历的立法程序中经各委员会的讨论和修订,利益团体的争论,最终被下调到17%
①See Sec.765(a)(1)(B),(2),H.R.2454,p937-938
②See Sec.766,H.R.2454,pp.945-947
①On the website of the German Finance Ministry on Oekologische Steuerreform at www.bundesfinanzministerium.de See also Bundesamt für Energie Schweiz(2007),pp.39,65-66,94
②The relevance of case law for this issue has been analysed extensively in G.Goh,‘The World Trade Organization,Kyoto and Energy Tax Adjustments at the Border’,38:3 Journal of World Trade(2004),395;and in F. Biermann and R.Brohm,,Implementing the Kyoto Protocol without the United States–The Strategic Role of Energy Tax Adjustments at the Border,Global Governance Working Paper No 5(January 2003)
①A.Cosbey,Border Carbon Adjustment,http://www.iisd.org/pdf/2008/cph_trade_climate_border_carbon.pdf,p.1 note 2,accessed on 26 December 2009.
①See Sec.765,S.1733,p.778
①The relevance of case law for this issue has been analysed extensively in G.Goh,‘The World Trade Organization,Kyoto and Energy Tax Adjustments at the Border’,38:3 Journal of World Trade(2004),395;and in F. Biermann and R.Brohm,,Implementing the Kyoto Protocol without the United States–The Strategic Role of Energy Tax Adjustments at the Border,Global Governance Working Paper No 5(January 2003).
①See Zhang and Baranzini(2004),p.508
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[8] website of the German Finance Ministry on Oekologische Steuerreform at www.bundesfinanzministerium.com
[9] H.R.245,available at http://thomas.loc.gov/cgi-bin/query 111:H.R.2454
[10] S.1733,available at http://www.opencongress.org/bill/111-s1733/show
①Intergovernmental Panel on Climate Chang ,IPCC Fourth Assessment Report—Climate Change 2007,§-11.7.2,20 September 2009.
②“Countries that do not sign up to a post-2012 international treaty on climate change could potentially face extra tariffs on their industrial exports”,available at http://euobserver.com/9/23124/?rk=1,last visited 2009-07-08
③“France Tells U.S to Sign Climate Pacts or Face Tax available athttp://www.euractiv.com/en/trade/carbon-import-duty-proposal-fails-impress/article-168665,last visited 2009-07-08 http://www.nytimes.com/2007/02/01/world/europe/01climate.html?_r=1,last visited 2009-07-08
①OECD(2001c),pp.116-117
②See the website of Finland’s Ministry of the Environment on Environmentally related energy taxation in Finland at www.ymparisto.fi.
③See bundesministerium for Umwelt,Naturschutz und Reaktorsicherheit(2004),the ecological tax reform: introduction,continuation and development into an ecological fiscal reform,20 pat pp.1,3.
②相对众议院的17%,有所提高。但当初Waxman—Markey气候变化法案刚出台时的减排目标时25%,在之后经历的立法程序中经各委员会的讨论和修订,利益团体的争论,最终被下调到17%
①See Sec.765(a)(1)(B),(2),H.R.2454,p937-938
②See Sec.766,H.R.2454,pp.945-947
①On the website of the German Finance Ministry on Oekologische Steuerreform at www.bundesfinanzministerium.de See also Bundesamt für Energie Schweiz(2007),pp.39,65-66,94
②The relevance of case law for this issue has been analysed extensively in G.Goh,‘The World Trade Organization,Kyoto and Energy Tax Adjustments at the Border’,38:3 Journal of World Trade(2004),395;and in F. Biermann and R.Brohm,,Implementing the Kyoto Protocol without the United States–The Strategic Role of Energy Tax Adjustments at the Border,Global Governance Working Paper No 5(January 2003)
①A.Cosbey,Border Carbon Adjustment,http://www.iisd.org/pdf/2008/cph_trade_climate_border_carbon.pdf,p.1 note 2,accessed on 26 December 2009.
①See Sec.765,S.1733,p.778
①The relevance of case law for this issue has been analysed extensively in G.Goh,‘The World Trade Organization,Kyoto and Energy Tax Adjustments at the Border’,38:3 Journal of World Trade(2004),395;and in F. Biermann and R.Brohm,,Implementing the Kyoto Protocol without the United States–The Strategic Role of Energy Tax Adjustments at the Border,Global Governance Working Paper No 5(January 2003).
①See Zhang and Baranzini(2004),p.508
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[1]《联合国气候变化框架公约》(中文译本),下载自联合国与气候变化官方网http://www.un.org/zh/climatechange/documents.shtml
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