On The Ecological Taxation Under The Framework Of WTO

With the concept of sustainable development, international community pay more attention on the environment problem. Human realize the relationship between economic growth and ecological environment. It is no longer merely pursue the economic maximization, but pursue the harmonious development of economy and environment. However, In international trade the conflict between environment and trade often appear, so experts continuously devotes to many environmental protection measures related to trade. In order to find the measure which doesn't form trade barriers but have actual environment protection effect. Ecological taxation is such a new and effective environmental protection measures. It not only can effectively protect the ecological environment, but also can improve economic efficiency and promote harmonious development of social, economy and environment. The article is divided into four chapters:Part one is the overview of Ecological taxation. Ecological taxation is a new concept with environmental pollution and ecological destruction. There are variety of expressions about tax related to ecological environment. Synthesized international legal system related to ecological taxation, and combined with the relevant practical experience, the author understands the meaning of ecological taxation as follows:Ecological taxation is not a single categories of taxes, it includes all kinds of taxes related to the protection of ecological environment and resources. Ecological taxation tax on products, units and individuals which have environment pollution and destruction based on the degree of pollution and destruction.Ecological taxation as a brand new concept, not only has the general features of taxation, but also has unique features, that is, ecological purpose, collection technology and application specificity. As a kind of tax ecological taxation have general function of tax, that is, the function of increasing the fiscal revenue. Meanwhile, ecological taxation also has the function of optimizing the allocation of resources. Based on the ecological taxation of high environmental cost industry,it can increase costs and reduce the industry's profits, in order to inhibiting the industry's blind development and making industrial structure composition to develop to the direction of normalization. Moreover, enterprise use high pollution and the high cost equipment will increase the tax. So the enterprise will pay more attention on innovation, in order to reduce the cost. This is the function of encouraging innovation.Part two is about the regulations related to ecological taxation under the framework of WTO. Countries will prove ecological taxation is legitimate based on the clause GATT XX. Both GATT XX (b) paragraph and GATT XX (g) paragraph can serve as legal basis of ecological taxation under the framework of WTO. Moreover, the preface of GATT XX and other clause also can indirectly associated with environmental protection matters. Anyhow, no matter from the purpose of GATT XX, or from existing cases and the relevant provisions, it is enough to prove ecological taxation which purpose is to protect resources and environment is legitimate.However, ecological taxation with no scientific will obviously make domestic products or foreign products in advantage or inferiority in competition, therefore, the international competitiveness can be affected. Thus,it will be to find a tax measure which can protect resources and environment but not affect international competitiveness. Combined the ecological taxation with BTA is such a kind of effective method to health and the environment protection.Part three is about other regulations related to ecological environment protection under the framework of WTO. Compared with the GATT XX, TBT agreement and SPS agreement pay more attention on the requirements of scientific evidence. But scientific evidence principle have some problems. Scientific evidence principle would bring some benefits. First of all, scientific evidence principle can improve measures of environmental protection; Secondly, another potential benefit of scientific evidence principle is about the person of WTO ruling.However, scientific evidence principle also brings some problems. The first problem is that there may be some station that request too much scientific evidence; The second problem is that relied on scientific evidence too much will lead to the government neglect public values; The third problem is that scientific easily be manipulated; The fourth problem is that scientific evidence will cost too much; The last problem is that the substantial requirements of scientific evidence under the SPS agreement may lead the risk of making the wrong decision. Then, the article through comparison of technical regulations and ecological taxation, expresses the advantage of ecological taxation. Part four is about the coordination of ecological taxation under the framework of WTO. Under the framework of WTO, ecological taxation will coordinate the following aspects:First, coordinated ecological taxation and WTO rules. Second, coordinated ecological taxation and international competitiveness. Third, coordinated ecological taxation and other measures of environmental protection.In the final analysis, the article from regulation related to ecological tax under the framework of WTO, combining the existing issues in the theory and practice, and through comparing the ecological taxation and other environmental protection measures, analyses the feasibility, advantages and development prospect of ecological taxation in theory and practice, and puts forward some suggestions about how to improve ecological tax s under the framework of WTO.