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在《边境税收调整工作组报告》、《关税与贸易总协定1994》以及《补贴与反补贴措施协定》下,碳交易不构成一项财税措施,不可进行边境税收调整;碳税作为一种隐性税、过程税和对投入物的征税,其通过边境税收调整适格性审查的几率相当有限。我国应运用世界贸易组织现有的规定,积极对抗西方国家任何利用以碳税和碳交易为主要特征的碳关税这一新型贸易壁垒的企图,同时加紧制度建设,以求从根本上消除来自西方国家的碳关税威胁。
Under the Report of the Working Group on Border Tax Adjustment, the General Agreement on Tariffs and Trade 1994 and the Agreement on Subsidies and Countervailing Measures, carbon trading does not constitute a tax measure and can not be adjusted on the border; carbon tax as a hidden Sex taxes, process taxes, and taxation on inputs are fairly limited in their probity of eligibility reviews through border tax adjustments. In order to actively eliminate any attempt by western countries to utilize the new type of trade barrier featuring carbon tariffs and carbon trading as the main feature of the new trade barrier, China should make full use of the existing rules of the World Trade Organization National carbon tariff threat.