全球氣候變化碳稅邊境調整對中國的挑戰與應對

CHALLENGES TO CHINA FROM CARBON TAX BORDER ADJUSTMENT UNDER GLOBAL CLIMATE CHANGE AND CHINA'S ANSWER

氣候變化帶來的動盪從自然環境到政治社會，席捲整個人類社會。為應對氣候變化，京都議定書創設了二氧化碳減排碳交易機制。與碳交易機制相比較，碳稅是一種更有效、更簡單且具有超出預期效果的另一種市場化減排機制。而碳稅邊境調整措施則被認為是解決因碳稅導致產業競爭力下降和碳泄露問題最好的辦法，並具有促使其他國家採取相應的減排措施的杠杆功能。文章在全面分析了碳稅邊境調整的歷史淵源、功能、經濟影響及其與“共同而又有區別的責任”原則關係的基礎上，著重探討了碳稅邊境調整對我國的挑戰及我國的應對，提出了碳稅邊鏡調整目的是追求較高的環境保護水準，其實施不違反多邊貿易規則，與共同而又有區別的責任原則精神相一致，對貿易、生產和消費的影響是中性的，在實踐中具有可操作性。並且，其實施與我國的宏觀經濟政策相一致，能增加因碳稅產生的財政收入，增強應對氣候變化的財政能力，提升我國應對氣候變化負責任大國的形象。文章進一步提出，碳稅及其邊境調整的實施能改善全球氣候變化惡化的趨勢，最大的受益者將是廣大的發展中國家。

Global climate change is impacting the world from natural environment to political society. To counter climate change, the Kyoto Protocol created Cap-and-Trade mechanism. Another counterpart marketing Carbon Emission Reduction mechanism is carbon tax, which regarded by scholars as a more effective, simple way with exceeding desired expectation to reduce emission. Carbon Border Adjustments (CBA) is a best measure to solve the problems of industry competitiveness decline and carbon leakage arose from carbon tax. It also has a leverage function, which can push other countries adopting of relative emission reduction measures. This article making an overall analysis on the history, functions, design, economic analysis of the CBA and the relationship between CBA, and the Principles of Common But Differentiated Responsibilities (CBDR), puts forward the points of views that the purpose of the CBA is to chase a higher level of environmental protection, it is implementation is practicable and will not violate the multi lateral trade rules, will conform to the spirits of CBDR. It is impact on the trade, production and consumption is neutral On this basis, make an analysis about the challenges to China from CBA and China's corresponding answers. What is more, this article further points out the carrying out of CBA will conform to China's macro economical policies, will increase the country's finance abilities to counter climate change and will better off the deteriorating trend of climate change. The most beneficiaries will be the developing countries.