目前,美欧等发达国家欲将应对气候变化与国际贸易挂钩,此举将改变国际贸易竞争格局,对包括我国在内的发展中国家出口贸易构成严峻的挑战。一、发达国家提出碳关税的背景及动机(一)碳关税的提出2009年世贸组织与联合国环境署发布的《贸易与气候变化》报告中,将以应对气候变化为名设置的贸易壁垒称为“边境碳调整”。边 At present, developed countries such as the United States and Europe want to link climate change with international trade. This move will change the pattern of international trade competition and pose a serious challenge to developing countries' export trade, including our own. I. Background and Motivation of Developed Countries on Carbon Tariffs (I) Proposals for Carbon Tariffs The Trade and Climate Change Report released by WTO and UNEP in 2009 called the trade barriers set in the name of addressing climate change as “Border carbon adjustment ”. side