| 碳关税的合法性分析——以WTO为视角 |
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| 引用本文： | 黄文旭. 碳关税的合法性分析——以WTO为视角[J]. 时代法学, 2010, 8(6): 108-114 |
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| 作者姓名： | 黄文旭 |
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| 作者单位： | 华东政法大学,上海200042 |
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| 基金项目： | 华东政法大学研究生创新能力培养专项资金资助项目 |
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| 摘 要： | WTO与碳关税有关的规则主要包括GATT1994中的边境调节税、最惠国待遇原则、关税约束原则、国民待遇原则、一般例外条款等。碳关税在本质上是一种与碳排放有关的进口环节边境调节税。GATT1994第20条可能成为碳关税合法的依据。WTO争端解决案例为分析这一问题提供了有益的资料。碳关税的设计只有满足一定的条件，才能符合WTO规则。
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| 关 键 词： | 碳关税 边境调节税 世界贸易组织 合法性 气候变化 |
On the Legitimacy of Carbon Tariff: A Perspective of WTO |
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| HUANG Wen-xu. On the Legitimacy of Carbon Tariff: A Perspective of WTO[J]. Presentday Law Science, 2010, 8(6): 108-114 |
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| Authors: | HUANG Wen-xu |
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| Affiliation: | HUANG Wen-xu (East China University of Political Science and Law, Shanghai 200042, China) |
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| Abstract: | WTO rules relating to carbon tariff include the border adjustment tax, the MFN principle, the principle of tariff bindings, the principle of national treatment, general exceptions of GATI＇1994. Carbon tariff is essentially an import border adjustment tax related to carbon emissions. Article 20 of GATT1994 may be a legitimate basis for carbon tariff. WTO dispute settlement cases provide useful material for the analysis of this issue. Carbon tariff can comply with WTO rules when it is designed to meet certain conditions. |
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| Keywords: | carbon tariff border adjustment tax WTO legitimacy climate change |
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