欧盟应对气候变化的边境调节税:新的贸易壁垒

《京都议定书》生效,承担减排义务的附件I国家开始面临竞争力损失和实现减排目标相冲突的两难困境。边境调节税被认为是一个解决问题的好办法,但其在环境问题上的应用是近年来国外学术界讨论的一个热点问题,特别是在气候变化问题上的应用争议较大。最近欧盟有关方面提出要对来自非减排国家的工业化产品征收边境调节税,引起较大的反响。文章从边境调节税的概念及其相关的性质出发,分析了欧盟当前行动的动机与政策应用的前景,对于其可能造成对中欧贸易的影响进行了展望,并分析了这种做法与当前国际贸易制度和国际气候制度的兼容性,认为这种做法缺乏合法性和合理性。

EU Border Tax Adjustment for Climate Change: A New Trade Barrier

After the Kyoto Protocol was taken into implementation,the Annex B countries have to take action and there are the worry that they are confronted with the dilemma between competitiveness threats and fulfilling the emission targets.Recently a BTA (Border Tax Adjustment) based on policy framework was discussed a lot in the EU countries,and some argued that policy would cure this headache.This paper discusses this issue with further exploration in the concept and related incentives,evaluates the potential impact on the Sino-EU trade,and analyses its compatibility with WTO and international climate regime with the conclusion that it is short of legitimacy.