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环境关税体现关税的环境保护职能,其实质是借助价格机制使国际贸易商品的环境成本内部化,从而实现利用关税手段达到环境保护的目的。环境关税符合世界贸易组织的规则。环境关税的贸易效应主要包括贸易歧视效应、贸易结构效应和贸易优势效应。我国应积极制定和实施环境关税制度,开展与可持续发展和环境保护相协调的关税制度改革;积极参与制定世界贸易组织关于环境关税的国际规范,加强与发展中国家的团结与合作,促进形成有利于我国的环境关税国际规则;加强环境关税的相关立法工作,依法执行环境关税政策。
Environmental tariffs reflect the duty of environmental protection functions, its essence is to use price mechanism to internalize the environmental costs of international trade of goods, so as to achieve the purpose of the use of tariff means to achieve environmental protection. Environmental tariffs conform to the rules of the World Trade Organization. The trade effects of environmental tariff mainly include the effect of trade discrimination, the effect of trade structure and the effect of trade advantage. China should actively formulate and implement an environmental tariff system, carry out the reform of the tariff system in harmony with sustainable development and environmental protection, actively participate in the formulation of the WTO’s international norms on environmental tariffs, strengthen unity and cooperation with developing countries and promote the formation of The international rules conducive to China’s environmental tariffs; strengthen the relevant legislation on environmental tariffs, and implement the environmental tariffs according to law.