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碳税究其本质是一种国内税,在世界贸易组织的法律框架内,国内税是与关税相对应的专用概念,两者存在明显的区别,分别适用不同的法律规则。对于环境边境税调整的应用和研究,越来越受到国际社会广泛的关注和重视,而国内学术领域对边境税调整的研究停留在介绍了解的层面,没有展开系统有深度的探讨。对边境税调整的研究应站在被调整发展中国家的立场,从经济学、贸易学及法学等多角度展开,为我国开征碳税及边境税调整提供理论基础。
The essence of carbon taxation is an internal tax. Within the legal framework of the World Trade Organization, domestic tax is a special concept corresponding to tariffs. There is a clear distinction between the two. Different legal rules apply. The application and research on the adjustment of environmental border taxes have drawn more and more attention and attention from the international community. However, the study on the adjustment of border taxes in the academic field in China stays at the level of introduction of understanding and has not been systematically and deeply explored. The study on border tax adjustment should stand in the position of being adjusted to developing countries and start from the perspectives of economics, trade and law and provide a theoretical basis for our country to impose carbon tax and border tax adjustment.