论环境税收边境调整与WTO规则之间的关系

环境税收边境调整是征收环境税的国家针对进出口产品采取的一种单边措施,其目的是为了扭转一国产品在国际竞争中的价格劣势。但是,这一措施可能会与GATT最惠国待遇原则、国民待遇原则以及反补贴规则产生冲突。虽然WTO成员方可以援引GATT第二十条例外条款,而是否能获得wT0专家小组或上诉机构的认同还是个未知数。对此,各国应同时从国际和国内两个层面寻找出路。     

中国入世的法律原则

加入WTO既是一个世界性的经济问题，同时又是一个很重要的法律问题。就法律角度而言，WTO是符合市场经济发展客观需要的国际贸易法律体系。在多边贸易体制50年发展中，已经形成了一套为WTO各成员共同接受的国际贸易规则。这些规则又深深影响着各国法律。一国加入WTO，就必须全部接受WTO规则，并根据WTO规则相协调。经过20年的改革开放，中国已成功地走上了社会主义市场经济的轨道。与此相适应，初步形成了社会主义市场经济法律体系的框架，但其中有许多法律、法规与WTO规则不符。入世在即，摆在我们面前的紧迫任务，是确定中国入世的法律原则，以促使中国现行及未来的经济法律制度与WTO规则体系相适应、相衔接。     

非营利组织参与应对气候变化的经济学分析

近年来,气候变化问题受到社会各界的普遍关注,各国纷纷采取各种措施来应对气候变化,但大多是限于文件层面,而没有落到实处。与之相比,非营利组织从实践层面通过各种手段,努力降低全球温室气体排放量,为应对气候变化做出了重要贡献。政府和企业在应对全球气候变化方面存在着不足与缺陷,其根本原因就在于空气的公共属性,即空气是公共物品,正是这种公共物品属性使得非营利组织参与应对气候变化成为必然。     

全球碳排放责任划分原则研究述评

全球气候谈判中各国的分歧焦点之一在于对国家碳排放责任的界定，建立公平有效可行的碳排放责任划分原则关系着各国的利益，并深刻影响着各国减排政策。目前由IPCC等机构所定义的“生产者”碳排放责任划分原则经过长期理论和实践发展已成为广为接受的责任划分原则，然而该原则的弊端也逐渐显现。基于完善该原则的考虑，“消费者原则”、“收益原则”及“共担责任原则”等原则相继被提出。综合比较各责任原则及其实证方法，有利于中国寻求更加公平的碳排放划分原则并为合理界定中国的碳减排责任提供理论依据。     

我国服务贸易规则与WTO规则的冲突和接轨路径

20世纪80年代以来世界服务贸易快速增长,其增长速度高于商品贸易。我国要抓住机遇发展服务贸易,首先必须实现服务贸易管理制度与WTO服务贸易规则接轨。本文从WTO服务贸易的一般规则的角度,分析了我国现行服务贸易管理体制与之冲突之处,以及产生冲突的制度原因,并探讨了实现对     

论WTO保障条款对区域内进口的除外适用

非歧视性原则是WTO《保障措施协议》所规定的一项基本原则,按照该原则,保障措施应当针对一正在进口的产品实施,而不考虑其来源;同时,各类区域贸易协定的宗旨又决定了其缔约方必须在区域内执行高于WTO多边体制的关税减让标准。因此,对于同时是区域贸易协定契约方的WTO成员来说,只有从WTO的规则中找到新的理论支持,才能保证在不违背区域贸易协定的前提下适用WTO保障条款。     

借鉴孙子兵法应对反倾销

WTO规则是市场经济自由贸易的规则,反倾销是为了维护公平竞争的规则。WTO规则对反倾销的保护,使许多国家利用反倾销进行贸易保护。随着我国外贸出口的不断扩大和在世界市场所占份额的不断增加,国际贸易保护主义的矛头逐渐指向我国,从而使我国成为世界各国反倾销和保障措施的最大受害国。因此,在国际贸易中,出口企业应当从战略高度来应对进口国的反倾销,而充满战争谋略的《孙子兵法》无疑是一个很好的借鉴。事前:“恃吾有以待之”“用兵之法,无恃其不来,恃吾有以待之。无恃其不攻,恃吾有所不攻也”。出口企业要做好随时应对进口国     

要正确理解WTO的基本原则

WTO的基本原则主要包括非歧视、自由贸易、透明度和公平竞争等四大基本原则。我国加入世界贸易组织后,不仅要遵守规则,履行义务,而且要充分行使基本权利。这就需要我们认真研究WTO的基本原则,并在实践中正确而全面地运用WTO的规则,维护我们的正当权益,促进中外贸易的发展。下面重点对非歧视原则、自由贸易原则做一论述。     

气候谈判为何只看到热闹

《联合国气候变化框架公约》中确定了一个"共同但是有区别的责任"的基本原则,这个原则看似华丽,实则成为谈判中的死穴。6月20—22日,"里约+20"峰会举行,各国继续探讨CBDR("共同但有区别的责任"原则),争议依然存在,     

WTO原则对我国涉外税收政策的挑战及应对措施

本文通过分析WTO某些具体原则（如：无歧视原则、公平部分原则、透明度原则、例外原则和发展中国优惠原则）对我国现行涉外税收政策的挑战提出了一些应对措施，以完善我国涉外税收政策。     

The U.S. proposed carbon tariffs, WTO scrutiny and China’s responses

With governments from around the world trying to hammer out a post-2012 climate change agreement, no one would disagree that a U.S. commitment to cut greenhouse gas emissions is essential to such a global pact. However, despite U.S. president Obama’s announcement to push for a commitment to cut U.S. greenhouse gas emissions by 17% by 2020, in reality it is questionable whether U.S. Congress will agree to specific emissions cuts, although they are not ambitious at all from the perspectives of both the EU and developing countries, without the imposition of carbon tariffs on Chinese products to the U.S. market, even given China’s own announcement to voluntarily seek to reduce its carbon intensity by 40–45% over the same period. This dilemma is partly attributed to flaws in current international climate negotiations, which have been focused on commitments on the two targeted dates of 2020 and 2050. However, if the international climate change negotiations continue on their current course without extending the commitment period to 2030, which would really open the possibility for the U.S. and China to make the commitments that each wants from the other, the inclusion of border carbon adjustment measures seems essential to secure passage of any U.S. legislation capping its own greenhouse gas emissions. Moreover, the joint WTO-UNEP report indicates that border carbon adjustment measures might be allowed under the existing WTO rules, depending on their specific design features and the specific conditions for implementing them. Against this background, this paper argues that, on the U.S. side, there is a need to minimize the potential conflicts with WTO provisions in designing such border carbon adjustment measures. The U.S. also needs to explore, with its trading partners, ccooperative sectoral approaches to advancing low-carbon technologies and/or concerted mitigation efforts in a given sector at the international level. Moreover, to increase the prospects for a successful WTO defence of the Waxman-Markey type of border adjustment provision, there should be: 1) a period of good faith efforts to reach agreements among the countries concerned before imposing such trade measures; 2) consideration of alternatives to trade provisions that could reasonably be expected to fulfill the same function but are not inconsistent or less inconsistent with the relevant WTO provisions; and 3) trade provisions that should allow importers to submit equivalent emission reduction units that are recognized by international treaties to cover the carbon contents of imported products. Meanwhile, being targeted by such border carbon adjustment measures, China needs to, at the right time, indicate a serious commitment to address climate change issues to challenge the legitimacy of the U.S. imposing carbon tariffs by signaling well ahead that it will take on binding absolute emission caps around the year 2030, and needs the three transitional periods of increasing climate obligations before taking on absolute emissions caps. This paper argues that there is a clear need within a climate regime to define comparable efforts towards climate mitigation and adaptation to discipline the use of unilateral trade measures at the international level. As exemplified by export tariffs that China applied on its own during 2006–08, the paper shows that defining the comparability of climate efforts can be to China’s advantage. Furthermore, given the fact that, in volume terms, energy-intensive manufacturing in China values 7 to 8 times that of India, and thus carbon tariffs have a greater impact on China than on India, the paper questions whether China should hold the same stance on this issue as India as it does now, although the two largest developing countries should continue to take a common position on other key issues in international climate change negotiations.     

Potential Impact of Climate Change and Armed Conflict on Inequality in Sub-Saharan Africa

This study investigates the potential impact of climate change and armed conflict on inequality in Sub-Saharan Africa (SSA). The system-GMM for a panel of 35 SSA countries is employed using annual data from 1997 to 2018. The empirical results indicate that armed conflict and climate are major drivers of inequality in SSA. The direct impact of the two determinants is more than the indirect impact. Also, the impact of armed conflict is more than the climate change. The coefficients of population growth, output growth, unemployment, natural rent, exchange rate and inflation rate are significant positive predictors of inequality in the SSA. The study advocates for a multidisciplinary inclusive growth strategy that prioritises the climate change reversal, de-escalation of armed conflict, population control, reduction of the unemployment rate and increasing informal sector productivity, to promote inclusive growth and reduce inequality. However, sequencing the policy targets relative to the magnitude of their impact on inequality is extremely crucial.     

WTO的规则形成机制及其改革

规则的形成机制是世界贸易组织运作的基础。目前WTO的规则形成机制没有公正的反映发展中国家对公平制度的要求,具体表现在WTO的决策机制和谈判程序上。公正规则的缺失使权力渗透在WTO规则形成机制中。随着对规则形成机制的越来越关注,WTO也在内部建立起相应的原则和实践。虽然WTO的规则形成机制趋于成熟,但到目前的运作经验证明本质上它仍然是基于权力的。在全球化不可逆转的深入背景下,必须要进一步完善有关协商一致原则的适用程序、提高其透明度,在此基础上建立成熟的谈判执行机构,同时将对发展中国家的技术援助和能力建设制度化。     

开展WTO诉讼 消除非法TBT

W TO诉讼可以利用W TO法的威慑力与制裁力两种机制应对非法TBT,而且W TO/DSB的建议和裁决具有较强的公正性和权威性、良好的执行纪录。因此,W TO诉讼是应对非法TBT的一种有效工具,可以作为非法TBT的主要对策。发展中国家作为技术的追赶者和非法TBT的主要受害者,应当通过积极开展W TO诉讼消除国外的非法TBT。     

对等原则与最惠国待遇原则互逆共生

最惠国待遇原则是多边贸易体制的基石,WTO缔约方依据该原则而非歧视、无条件、自动地享有另一方给予第三方的优惠待遇,无须提供同等利益交换.美国近年来则积极推行对等原则,并以达成区域及双边协定、采取单边措施作为践行对等原则的突破口,要求各国享有优惠待遇必须付出同等对价,向WTO提出了巨大挑战.但是,对等原则与最惠国待遇原则之间的冲突是被过度放大的:对等原则不仅指美国片面强调的特定对等、完全对等、绝对对等,还包括与最惠国原则紧密共通的扩散对等.通过比较研究两项原则的真实含义、发展轨迹及实效优弊,中国可以全面认识二者互逆共生的实践关系,审慎接纳、有序践行特定对等,进而与各国一同坚守无条件最惠国待遇,巩固并扩大多边贸易体制来之不易的历史成果.     

Conflict of Trade-Facilitating Environmental Regulations with Biodiversity Concerns: The Case of Coffee-Farming Units in India

Coffee-farming units of India, with their strong orientation to export markets, have in the WTO era, displayed a high propensity for compliance with trade-facilitating environmental norms arising from sanitary and phytosanitary measures. But thee farming units seek to recoup incremental costs arising from compliance with these norms through unsustainable exploitation of their biodiversity wealth. Based on this unique case of conflict between WTO-related environmental standards and biodiversity concerns, the paper advocates integration of national and global environmental concerns with trade-related environmental regulations in the larger interests of sustainable agriculture in developing countries.     

会计委派制及存在问题浅析

WTO规则 ,对中国的经济法是一个严峻挑战。按照WTO规则和我国的承诺 ,逐步完善我国经济法的核心内容是通过清理、修改、制定、完善我国经济法方面的法律、法规、规章和政策措施 ,建立健全我国经济法体系 ,同时充分利用WTO规则的保障措施 ,保护我国经济的发展。     

ANTI-DUMPING AND MARKET ACCESS: A NOTE

For the duration of the currently stalled round of trade negotiations (the Doha Development Round) attention focused on the plight of developing countries under the current trade rules. One of the aspects under discussion is market access, and in particular the (ab)use of anti‐dumping measures to limit market access so that the progress made towards trade liberalisation is eroded. A popular assertion is that developed countries use anti‐dumping measures to protect their own industries against competition from developing countries. Part I of this short research note briefly takes stock of developments in this regard since the inception of the World Trade Organisation (WTO) in 1995. How has the use of anti‐dumping (AD) measures evolved? Who are the most active initiators of AD investigations and who are the victims? What is the spread between initiations of AD investigations and the actual imposition of AD measures? In Part II we consider selected AD issues, such as the determination of dumping margins and injury, administrative discretion, and the longevity of AD decrees.     

中、美贸易摩擦手段新趋势及其原因探析

近年来,中美贸易摩擦问题倍受关注。本文结合美国对华贸易摩擦实际,首先阐述了我国加入世贸后中美贸易摩擦手段呈现的新趋势,具体探讨了传统的、新出现的以及潜在的贸易摩擦手段的特点,然后从不同角度分析了新趋势产生的原因,最后提出我国应对贸易摩擦的相关策略。