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环境关税体现了关税的环境保护职能,而且完全符合WTO的原则。目前,美国和OECD成员国等都已成功实施了环境关税措施。然而,中国还没有将环境保护作为一种指导思想贯穿到整个关税制度改革中。本文在简要介绍国外环境关税的实施现状和分析中国建立环境关税体系必要性的基础上,借鉴国外的成功经验,并结合中国的实际情况,提出了建立中国环境关税体系的初步构想。
Environmental tariffs reflect the duty of environmental protection functions, but also fully in line with the principles of WTO. At present, the United States and OECD member countries have successfully implemented environmental tariff measures. However, China has not adopted environmental protection as a guiding principle throughout the reform of the tariff system. Based on the brief introduction of the implementation status of the foreign environmental tariffs and the necessity of establishing the environmental tariff system in China, this paper draws on the successful experience of other countries and puts forward the initial concept of establishing China’s environmental tariffs system based on the actual situation in China.