国际贸易毕业论文 碳关税和WTO规则的适应性分析与对策

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 China's export economy, and actively participate in the development of international reference standards for carbon emissions, our country to become an active participant in international economic rules, makers, to safeguard national legitimate rights and interests. On the other hand, China should accelerate the development of new energy and new materials industries, speed up economic structural adjustment and industrial restructuring, transition, upgrade the pace and speed up the process of energy saving, green production guide enterprises to strengthen the awareness and improving the level of energy saving technology, and international active collaboration of community, and actively fulfill its international emissions reduction obligations, in order to contribute to global sustainable development. key words: carbon tariff WTO rules MFN national treatment strategy 目录 绪论.............................................................................................................................. 1 一、碳关税的概述...................................................................................................... 1 （一）碳关税提出的背景................................................................................... 1 1．《京都议定书》有关温室气体排放的规定............................................ 1 2．“碳关税”的正式提出............................................................................ 2 （二）碳关税的界定........................................................................................... 2 1．碳关税概念.............................................................................................. 2 2．“碳关税”的特点.................................................................................... 3 二、碳关税和WTO规则的适应性分析 .................................................................. 4 （一）碳关税和WTO最惠国待遇原则 ........................................................... 4 （二）碳关税和WTO国民待遇原则 ............................................................... 5 （三）碳关税和WTO的边境调节税制度 ....................................................... 5 （四）碳关税是否符合WTO例外第20条（b）项的适用条件 ................... 6 1．碳关税是否为保护人类、动物或植物的生命或健康的措施.............. 6 2．碳关税是否为“必需”的措施.............................................................. 6 三、应对碳关税的对策.............................................................................................. 8 （一）积极利用WTO有关条款应对碳关税 ................................................... 8 （二）开征国内资源环境税............................................................................... 8 （三）参与制定国际碳排放量参照标准........................................................... 9 （四）大力推动经济结构调整和产业结构升级............................................... 9 （五）加强宣传教育，强化企业环保意识..................................................... 10 （六）积极开发新能源..................................................................................... 11 结论............................................................................................................................ 11 参考文献.................................................................................................................... 11 附录1......................................................................................................................... 13 附录2......................................................................................................................... 15