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由于在同类产品间造成了差别待遇,所以对进口内涵碳产品征收碳税违背了GATT第1条最惠国待遇原则和第3条国民待遇原则。因此,要想在WTO框架内采取此类措施,就必须保证其符合GATT第20条例外条款的规定。其中最为关键的就是,此类措施对同类产品给予差别待遇的依据应仅限于产品的碳含量,而不应扩展至其他方面,如产品的出口国等。此外,WTO成员方在采取此类措施时还应确保基本的公正和正当程序,以保障相关进出口商和出口国的正当权益。
Because of the differential treatment among similar products, the carbon tax on imported connotation carbon products runs counter to article 1 MFN treatment principle and article 3 national treatment principle of GATT. Therefore, in order to take such measures within the WTO framework, it is necessary to ensure that they comply with the provisions of article 20 of the GATT exception. One of the most crucial is that such measures to differentiate similar products should be based on the limited carbon content of the product, but should not be extended to other areas, such as product exporting countries. In addition, WTO members should also ensure basic fairness and due process in taking such measures in order to safeguard the legitimate rights and interests of the relevant importers, exporters and exporters.