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气候变化带来的动荡从自然环境到政治社会,席卷整个人类社会。为应对气候变化,京都议定书创设了二氧化碳减排碳交易机制。与碳交易机制相比较,碳税是一种更有效、更简单且具有超出预期效果的另一种市场化减排机制。而碳税边境调整措施则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,并具有促使其他国家采取相应的减排措施的杠杆功能。文章在全面分析了碳税边境调整的历史渊源、功能、经济影响及其与“共同而又有区别的责任”原则关系的基础上,着重探讨了碳税边境调整对我国的挑战及我国的应对,提出了碳税边镜调整目的是追求较高的环境保护水平,其实施不违反多边贸易规则,与共同而又有区别的责任原则精神相一致,对贸易、生产和消费的影响是中性的,在实践中具有可操作性。并且,其实施与我国的宏观经济政策相一致,能增加因碳税产生的财政收入,增强应对气候变化的财政能力,提升我国应对气候变化负责任大国的形象。文章进一步提出,碳税及其边境调整的实施能改善全球气候变化恶化的趋势,最大的受益者将是广大的发展中国家。
The turmoil caused by climate change from the natural environment to political society, sweeping the entire human society. In response to climate change, the Kyoto Protocol has created a mechanism to reduce carbon emissions through carbon trading. Compared with the carbon trading mechanism, the carbon tax is another kind of market-oriented emission reduction mechanism that is more effective, simpler and has more than expected results. The carbon tax border adjustment measures are considered to be the best way to solve the problem of carbon loss caused by carbon tax and industrial loss and have the leveraging function of other countries to take appropriate measures to reduce emissions. Based on a comprehensive analysis of the historical origins, functions and economic impacts of carbon tax border adjustment and its relationship with the principle of “common but differentiated responsibilities”, this paper focuses on the challenges of carbon tax border adjustment to our country and our country The paper proposes that the objective of carbon tax adjustment is to pursue a higher level of environmental protection. Its implementation does not violate the rules of multilateral trade and is consistent with the principle of common and differentiated responsibilities. The impact on trade, production and consumption is Neutral, practical in practice. And its implementation is consistent with China’s macroeconomic policies, which can increase the fiscal revenue generated by carbon taxes, enhance the fiscal capacity to address climate change and enhance the image of China as a responsible large country for climate change. The article further proposed that the implementation of the carbon tax and its border adjustment can improve the trend of global climate deterioration. The biggest beneficiary will be the vast number of developing countries.