环保关税
| 环境经济学系列之一 |
| 环境经济学 |
|---|
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环保关税（environmental tariff），亦作绿色关税（green tariff）或生态关税（eco-tariff），是一种对国际贸易中有污染行为的保护[1]。透过对从输入国入口或送输出往出口国的货物所征收的税款，作为对货物未能达到税要求的环境污染控制的补偿，以防止“环境方面的恶性竞争”（"environmental races to the bottom"）及“废物倾倒”（"eco-dumping"）[2]。
现时，美国及欧盟均有环保税，而中华人民共和国亦有学者提倡透过开征环保税，“以完善环保税收制度”[3]。
概说
环保关税立论于世界银行在1991年所发表的一份名为《世界税制改革的经验》的报告。报告内建议发展中国家“针对环境的破坏征收环境税”[1]，而并非让已发展国家以之作为建立贸易壁垒的武器。
环保关税与其他环保税项的最主要分别，在于环保关税有时被视为一种贸易壁垒式的关税，假借“环保”之名而限制其他国家产品的入口，以保护征税国当地的经济[4]。因此，现时有言论就国际贸易是否令污染变得日益严重仍有所争议，因为有些人坚持认为：国际贸易的上升令污染加剧，并导致当地环境恶化及环球公地悲剧的出现是密不可分的。不过，亦有人认为：当民众的经济环境变得更为充裕，他们亦会更热心于倡导更清洁的环境。根据世界银行另一分于1999年发表的报告里指出[5][6]：
Since freer trade raises income, it directly contributes to increasing pollution levels via the scale effect. However, it thereby induces the composition (and) technique effects of increased income, both of which tend to reduce pollution levels.
由于更自由的贸易令收入增加，会透过规模效应直接令污染水平增加。然而，收入的增加亦同时会诱导组成技术的影响，使污染程度得以降低。
现时的环保关税可以分为出口税和进口税两方面[3]：
- 出口税：对国内资源（原材料、初级产品及半成品）征收；
- 进口税：对一些污染环境、影响生态环境的进口产品课以进口附加税，或者限制、禁止，甚至对其进行贸易制裁。
早期关税实施建议
虽然美国一直被指在实施更严苛的反污染措施举步不前，但其实最早透过立法订立环保关税的国家，正是美国。虽则美国被指为透过立法来建立贸易壁垒，对抗意图以较宽松的环保条例及低廉的生产成本取得往美国出口优势的国家。有关建议透过在1991年订立，并于同年4月提交美国参议院的“国际污染威慑法”实现[7]：
建议的“国际污染控制指标”
在美国原先建议的“国际污染威慑法”里，其中一项为人所注意的内容，是第五节所提及的“国际污染控制指标”，内容如下[8]：
- INTERNATIONAL POLLUTION CONTROL INDEX
-
- Section 8002 of the Solid Waste Disposal Act (42 U.S.C. 6982) is amended by adding the following new subsections at the end thereof:
- `(t) The Administrator shall prepare, within one hundred and twenty days of the enactment of this section and yearly thereafter, a pollution control index for each of the top fifty countries identified by the Office of Trade and Investment of the Department of Commerce based on the value of exports to the United States from that country's attainment of pollution control standards in the areas of air, water, hazardous waste and solid waste as compared to the United States. The purpose of this index is to measure the level of compliance within each country with standards comparable to or greater than those in the United States. The Administrator shall analyze, in particular, the level of technology employed and actual costs incurred for pollution control in the major export sectors of each country in formulating the index'."[8]
- 国际污染控制指标
对抗环境关税的运动
环境关税在过往未有实施，部分原因是因为当时的多边贸易制度，如世界贸易组织（WTO）并不认可环保关税的设立。而环保关税不被认可的原因，又是因为他们认为环保关税并非关贸总协定（GATT）所函盖的范围之内。因此，有相当的批评及对WTO及GATT作出改革的要求，希望纳入环保关税。[2]
此外，许多新兴工业化国家和未发展国家认为，对他们强加污染控制的企图相当可疑[9]：
...seeing it as a threat to their growth and fearing that developed countries would attempt to export their preferences for pollution control or to place 'environmental' tariffs on imports from countries with lower standards.
……认为这威胁到新兴工业化国家和未发展国家的成长，并担心发达国家会试图把他们的在污染控制方面的偏好强加于新兴工业化国家和未发展国家，又或对从污染控制标准较低的国家入口的产品实施环保关税。
参看
参考资料
- ^ 1.0 1.1 赖琼玲、董健. 西部大開發中環境保護稅收制度淺探 (PDF). 天津商学院学报. 2004年11月, 24 (6).[永久失效链接]
- ^ 2.0 2.1 Kraus, Christiane (2000), Import Tariffs as Environmental Policy Instruments, Springer, ISBN 0792363183, 9780792363187
- ^ 3.0 3.1 陈力. 完善我国环保税收制度的思考. 2009-07-16 [2009-08-13]. （原始内容存档于2011-11-03）.
- ^ 张怡、李靖. 出口退税上调是企业的救命稻草：提高出口退税率的政策效应分析与建议. 湖南有色金属技术信息网：期货日报. 2009-06-03.
- ^ Trade, Global Policy, and the Environment, Pg. 56, Fredriksson, World Bank, World Bank Publications, 1999, ISBN 0821344587, 9780821344583
- ^ Dean, Judith M & Lovely, Mary E (2008), Trade Growth, Production Fragmentation, and China's Environment, Pgs. 3 & 5, National Bureau of Economic Research, Working Paper 13860, Cambridge, MA 存档副本 (PDF). [2009-02-09]. （原始内容 (PDF)存档于2010-06-04）.
- ^ International Trade and Climate Change: Economic, Legal, and Institutional Perspectives Pg. 36, World Bank Publications, 2007, ISBN 0821372254, 9780821372258
- ^ 8.0 8.1 S 984 IS: International Pollution Deterrence Act of 1991 (Introduced in Senate)[失效链接] U.S. Congress Thomas online database, 102nd Congress, 1st session, 25 April 1991. Retrieved 2009-06-07
- ^ Leonard, Jeffrey H., 1988, Pollution and the Struggle for the World Product: Multinational Corporations, Environment, and International Comparative Advantage Pg. 69, Cambridge University Press, ISBN 052134042X, 9780521340427
延伸阅读
- International Trade and Climate Change: Economic, Legal, and Institutional Perspectives, World Bank Publications, 2007, ISBN 0821372254, 9780821372258, [1] （页面存档备份，存于互联网档案馆）;
- Mani, Muthukumara S., 1966, Environmental Tariffs on Polluting Imports: An Empirical Study, , Environmental & Resource Economics, European Association of Environmental and Resource Economists, Volume 7 Issue 4 (June 1996), Pgs. 391-411;
- Jean-Marie, Grether & Mathys, Nicole A. & Jaime, de Melo, 2006, Unraveling the World-Wide Pollution Haven Effect, Universite de Lausanne, Ecole des HEC, DEEP - Cahiers de Recherches Economiques du Departement d'Econometrie et d'Economie politique (DEEP);
- Robison, David H., 1988, Industrial Pollution Abatement: The Impact on Balance of Trad, Canadian Journal of Economics, Canadian Economics Association, Vol. 21, Pgs. 187-99, February;
- Ghosh, S. & Yamarik, Steven 2006, Do Regional Trading Arrangements Harm the Environment?: An Analysis of 162 Countries in 1990, Applied Econometric and International Development, 2006 Vol. 6;
- Naghavi, Alireza, Can R&D-Inducing Green Tariffs Replace International Environmental Regulations?; Fondazione Eni Enrico Mattei, 2006-92;
- Tobey, James A, 1990, The Effects of Domestic Environmental Policies on Patterns of World Trade: An Empirical Test, Kyklos, Blackwell Publishing, Vol. 43(2), Pgs. 191-209;
- Baldwin, R E & Murray, Tracy, 1977, MFN Tariff Reductions and Developing Country Trade Benefits under the GSP, Economic Journal, Royal Economic Society, Vol. 87 (345), pages 30-46, March 1977
- Hazilla, Michael & Kopp, Raymond J, 1990, Social Cost of Environmental Quality Regulations: A General Equilibrium Analysis, Journal of Political Economy, University of Chicago Press, Vol. 98(4), Pgs. 853-73, August 1990;