Research On The Legal Issues Of Carbon Tarrif

For the purpose of promoting the national environmental protection industry andthe competitiveness of high consumption enterprise, developed countries like EU triedto establish a globalized carbon duty system and new green trade barriers ininternational trade by means of carbon tariff.The European aviation tax will be imposed on January1,2012, EuropeanCommission support a unilateral legal regulation to incorporate emissions frominternational aviation into its existing emissions trading scheme, which led to theresult of impacts on the industry, carbon tax and macroeconomic activity on a globalscale. While other countries are opposed to the establishment and implementation ofthe EU aviation,but the EU still insist on. The reasons for the motive,the impact ofthe carbon tax on trade,the legitimacy of the carbon tariff and other controversialissues become the object of the government and academia to discuss and debate. Thedebate of these issues is analyzed in this paper,this paper reviews the proceeding ofthe polices, are discussed, including aviation carbon tax, tax policy theory foundationand developing direction.First of all, this paper introduces the concept of carbon tax. And then give aintroduction about the background and purpose of the aviation tax incorporatedemissions trading scheme by EU. This paper aims to analyze the extraterritorial effectof unilateral environmental trading measure and deduce the conclusion that the EU’scarbon tariff lacks of extraterritorial jurisdiction. China should follow the developingtrend of world’s low carbon economy and construct the environment protection andtariff system so as to the build national trading mechanism of carbon emission andcarbon tariff.