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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 turmoil brought about by climate change has swept the entire human society from the natural environment to the political society. Emission reduction, adaptation, finance, technology and capacity building have become systematic projects to tackle climate change. The United Nations Framework Convention on Climate Change and the Kyoto Protocol have created a carbon trading mechanism. However, due to various factors, there are many controversies and uncertainties about its role in reducing carbon emissions and its future prospects. Many scholars believe that compared with the carbon trading mechanism, the carbon tax and its border adjustment is a more effective and simpler emission reduction mechanism with more than expected results. Carbon tax border adjustment measures are considered to be the best way to solve the problem of carbon tax, which leads to the decrease of industrial competitiveness and carbon leakage. And it has a leverage function that can prompt other countries to adopt corresponding emission reduction measures. The article systematically sorts and analyzes the rules of international law related to the border adjustment of carbon tax. Based on this, it proposes that the carbon tax is not only suitable for the adjustment of export borders, but also suitable for the adjustment of import borders.