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Abstract面临全球性环境威胁和可持续发展的基本要求，在众多措施中，环境税不失为一种被理论和实践证明了的有效经济手段。环境税依托外部性和公共物品理论而存在，即用税收手段迫使行为人实现外部性的内部化，由于环境税能提供管制手段等所不能提供的收入，它对政府也有一定吸引力。 然而，许多环境问题无法由一个国家单独解决，当环境费用由一国为他国承担或由他国承担时，即发生了跨国外部性，这时，一国对他国的福利产生了影响。这种跨国外部性一般存在两种情况：单向外部性和共有外部性。不管哪种外部性都表现为跨国环境问题，跨国环境问题的特点之一是任何一个国家的环境退化都会影响到另一个国家的福利，这种越境环境影响要求通过多边合作加以解决，即需要设计出一种有效的刺激机制，促使各国合作。很明显，国际环境问题需要国际性的环境政策和刺激。 环境税的最重要的国际影响之一就是对国际竞争力的影响。实施环境税不仅要关注其对国际竞争力的影响，而且也要关注能否达到环境目标的有效性。在存在跨国外部性的情况下，对环境税有效性的关注体现在环境“泄漏”问题上。鉴于跨国环境问题和环境税的国际影响，环境税国际协调的基本目标的确定是环境税协调与合作的首要问题。基于世界各国的社会经济条件和国际环境问题现状，应本着： 其一、实现资源在世界范围内的有效配置，协调全球环境与经济的协调发展，使可持续发展在全球范围内得到实现； 其二，保证环境税在全球范围内实施的有效性，解决环境税双重征税问题与双重免税问题，协调国家间税收权益的冲突，恰当解决环境税的税收归宿，实现国家间谁污染谁治理的原则。 同时，在国际环境保护合作中，应以充分尊重各国主权为前提，在处理发达国家与发展中国家的关系上，环境税上的协调应本着：一方面充分考虑发展中国家的特殊需要；另一方面，国际环境税收合作应遵循“共同但有区别的责任”。在环境税的国际协调方面对发展中国家应保留一定的税收例外条款以及优惠条款。 不同的区域特征影响环境的程度不同，也就决定着治理环境的不同表现形式和内容。跨国环境问题协调，主要可以进行全球性协调和区域性协调，可以签订相关环境税国际税收协定也可以进行国内税收制度的若干调整。 基于环境税对贸易和国际竞争力的影响，世界贸易组织（WTO）下环境与贸易之间的相互矛盾及其解决，即如何进行环境税的国际协调才能缓和环境保护与贸易自由化之间的冲突成为本文进一步深化研究的内容。环境与贸易作为全球可持续发展的两大主题，WTO贸易与环境委员会专门负责解决因环境问题而产生的贸易争端，其宗旨就是谋求贸易与环境间的平衡。WTO最惠国待遇原则和国民待遇等原则又要求一国的税收政策尽量不要对贸易自由化造成影响，这就给环境税的实施与协调带来了必要性。将环境税置于WTO原则和框架下，运用中性与非中性原则来协调环境与贸易的关系，一方面要实现环境税的有效性，另一方面环境税要适应国际贸易发展且符合国际贸易有关法规，不违背WTO基本原则。 根据环境税国际协调基本原则，我国应重新调整现行税制。在现实经济发展与环境状况下，我国应对全球性的问题负起应有的责任，适应国际税制发展趋势，建立以环境保护为目标，坚持发达国家与发展中国家共同但有差别的责任，建立以环境保护为目标的绿色税制。
Faced with the threat of the global environmental deterioration and the basic need of the sustainable development, environmental tax has been proved theoretically and practically an effective economic means.Environmental tax is based on the theory of externality and that of public goods and means that the government forces a firm to achieve the internalization of its externality by means of tax. Meanwhile the environmental tax is also attractive to the government because it can provide revenue that is not available through executive restrictions. However, a country itself cannot solve many environmental problems. It also works to categorize the international environmental problems with the theory of externality. If one country bears the environmental costs for another county or vice versa, the multi-national externality will take place. Thus, one country will have an effect on the welfare of another country. There are two cases for this kind of multi-national externality: unilateral externality and common externality.Either of the two kinds of externality is concerned with multi-national environmental problem. One characteristics of the multi-national environmental problem is that the environmental degradation of any country will have an effect on the welfare of another country. This cross-boundary environmental effect demands multi-lateral solutions, that is, the need of designing an effective incentive to promote the cooperation between countries. It is obvious that the international environmental policies and incentives are needed to solve the international environmental problems. One of the most important influences of environmental tax is its influence on the international competitiveness. When we impose the environmental tax, we should concern about not only its influence on the international competitiveness, but also its effectiveness. In the case of multi-national externality, we must base our concern about the effectiveness of the environmental tax on “leaking”. “Leaking” refers to the increase in the volume of the waste emission in the area without environmental tax. Thus, the effectiveness of the environmental tax in one country is offset by the increase in the production and consumption of other countries.As regards the global influence of the multi-national environmental problems and the environmental tax, the most important thing for the international environmental tax coordination and cooperation is to determine its basic objectives. Based on the current situation of the socio-economic conditions of all countries in the world and the international environmental problems, the objectives should be as follows: First, to allocate effectively the resources in the whole world and to coordinate the development of the global environment and economy so that the sustainable development can be achieved in the global scope. Second, to guarantee the effective implementation of the environmental tax in the whole world, to solve such problems as the double taxations and double exemptions, to resolve the conflicts of tax equity among countries and properly determine the incidence of the environmental tax so that the Polluter Pays Principle can be followed. In the cooperation of international environmental protection, the sovereignty of all countries should be fully respected. When the environmental tax is implemented, we should properly deal with the relationship between the developed countries and the developing countries. We should fully consider the special need of the developing countries on the one hand, and follow the principle of “common but differentiated duties” on the other hand. Some exceptional and preferential provisions of tax in the interest of the developing countries should be kept in the respect of international coordination of the environmental tax. The degree of the influence on environment owing to the different regional features determines the different ways and measures to bring the environment in order. The multi-national environmental coordination can mainly include the global coordination and regional coordination. The specific measures can be the conclusion of the international tax agreement concerning the environmental tax and the adjustment to the domestic tax system. Because the environmental tax has influence on trade and international competitiveness, the paper tends to study further the conflicts between trade and environment and their solutions under World Trade Organization(WTO), that is, how to perform the international coordination through environmental tax to ease the conflicts between the environmental protection and the trade liberalization. Trade and environment are two themes of the global sustainable development. The Trade and Environment Committee of WTO is designed to settle the trade disputes resulted from the environmental problems and to keep the balance between trade and environment. Under the principles and the framework of WTO, we should apply neutral and non-neutral principles to coordinate trade and environment. In doing so, we should achieve the effectiveness of the environmental tax on the one hand, and ensure that the environmental tax is adapted to the development of international trade and consistent with the relevant rules of international trade on the other hand. We should re-adjust the existing tax system according to the basic principles of the international coordination of environmental tax. In the present economic and environmental situation, we should take our responsibility for the global problems, adapt ourselves to the development of the international tax system, stick to the principle of common but differentiated duties between the developed countries and the developing countries and establish a green tax system aimed at environmental protection.