碳邊境調節機制的歐盟經驗、正當性及其中國大陸建制

The EU’s Carbon Border Adjustment Mechanism: Experience, Legitimacy, and Implications for China’s Establishment

碳邊境調節機制是應對碳洩漏風險、維護公平競爭的重要舉措。歐盟率先完成立法，為各國提供了寶貴經驗。基於平整競技場理論，碳邊境調節機制透過邊境調節稅形式，依託碳排放交易體系對進口商品徵稅，以糾正碳排放成本差異導致的碳洩漏。中國大陸構建碳邊境調節機制的時機已然成熟，應在歐盟實踐的基礎上，遵循碳市場國際對接、氣候政治國際協調和國家利益優先等基本原則，構建符合本國國情的法律制度，最終形成《碳邊境調節稅法》立法。

The Carbon Border Adjustment Mechanism (CBAM) is a crucial initiative in the field of international trade to address the risk of carbon leakage and maintain fair competition. The European Union has taken the lead in completing legislation, providing valuable experience for other countries. Based on the theory of leveling the playing field, CBAM seeks to rectify carbon leakage caused by disparities in carbon emission costs by imposing a border adjustment tax on imported goods, leveraging the carbon emissions trading system. The time is ripe for China to establish its own CBAM. Building upon the EU’s practice, China should adhere to fundamental principles such as international alignment of carbon markets, international coordination on climate politics, and prioritization of national interests to construct a legal framework tailored to its national conditions, ultimately leading to the enactment of the “Carbon Border Adjustment Tax Law”.