Study On Theory And Practice Of Environmental Tariffs

With the fast development of international trade and the integration of global economy, the conflicts between environment and international trade become increasingly fierce. Especially after the United Nations Conference on Environment and Development in 1992 and Uruguay Round, people pay more attention on the environmental problems in international trade. In order to coordinate the international trade and environment and maintain the sustain development; people have to research how to solve the environmental problem in international trade. Internationally, WTO is against the non-tariff barriers in international trade, but supports the environmental tariffs. Since 1980s, the environmental tariffs were carried out in Europe and America. Meanwhile, the theory circle paid attention on the environmental tariffs and its effect on international trade. In domestic, since participated in WTO, the environmental problems is more and more serious, but the government has not yet put the idea of environmental protection into the tariffs system. How to accommodate the international tide and to make the best of tariff to promote the development of trade and environment will turn into an important task for the tariff reformation in our country.Under this background, the paper takes"study on theory and practice of environmental tariffs"as a subject, and includes 5 parts: the introductory remarks introduce the topic background and the research significant, the domestic and foreign correlations research situation as well as the research contents. Chapter 2 is the theoretical base of environmental tariffs. This chapter embarks from the discussion environmental tax definition and emerging background, in detail elaborated the environmental tariffs rationale: environmental value theory, exterior theory, Pigou tax and sustainable development theory. Chapter 3 is the environmental tariffs effect analysis, includes the effects of environmental tariffs on international trade and trans-boundary pollution, and compares the environmental tariffs with the environment taxes. Chapter 4 is the practice of environmental tariffs in European and America. This chapter elaborates the concrete content, main characteristic and the implementation effect of their environmental tariffs system, then analyzes the relationship of WTO and environmental tariffs, and the present difficulties of implementing environmental tariffs in China, finally summarizes the valuable experiences of European and America which can guide and benefit the environmental tariffs policy of China. Chapter 5 is the construction of environmental tariffs system in China, also is the key point of this paper. Firstly, the basic idea, goal and design principle of the environmental tariffs system. Secondly, the fundamental framework of the environmental tariffs system including taxpayers, the object and tariff rate Thirdly, take the"home appliance"as an example for deeply researching how to implement the environmental tariffs system in practice.The National 11th Plan point out clearly that we should set up a resource-saving and environment-friendly society in which circular economy is booming, ecosystem is truly protected with strong policies. Under this background, the study of environmental tariffs, on one hand, is useful to enrich the tariffs theories, enhance the function of environmental protection of tariffs; on the other hand, the practical significance includes: firstly, protecting the scarce resources of domestic ;secondly, improving the structure of import and export, increasing the export of technology-intensive products, reducing the import of pollution; thirdly, using the international experience to construct the reasonable"green barrier"; fourthly, increasing the environmental protection fund by tariffs.