摘要
由于环境税会影响一国的产业竞争力,所以采取环境税的国家通常会在相关立法中制定涉外条款来保护本国产业。从GATT/WTO争端解决机制对GATT第3条"平等对待条款"的解释来看,GATT/WTO争端解决机制倾向于限制各国的环境规制自由,环境保护作为"平等对待条款"免除对象的可能性不大,环境税涉外在GATT第3条中难以获得合法性地位。
Because environmental tax affects a country＇ s industrial competitiveness, countries enacting environmental tax always design some clauses for protecting its industry. According to the interpretation of ＂equal treatment clause＂ of GATT 3 by DSU, DSU favors controlling environmental regulation by each country. It is not so possible that environmental protection be excluded by ＂equal treatment clause＂ , and the legal status of environmental tax is uncertain.
基金
上海市教委科研创新项目(11YS147)资助
