Study On The Environmental Protection Of Tariff

Since the 70 s of last century,with the acceleration of the integration process of the world economy,environmental problems have become increasingly prominent in the field of international trade.In order to protect the environment and achieve sustainable economic development,people began to consider the causes of environmental problems in depth.Many scholars have pointed out that external diseconomy is an important reason for the destruction of the environment and advocates the internalization of environmental costs.Under this historical background,many European and American countries have begun to formulate and implement tariff policies which are favorable for environmental protection,and the environmental protection function of tariffs has been reflected.Since the reform and opening up,China’s foreign trade has made great leap forward development.But for a long time,the extensive development road of economic development at the cost of resources and environment has brought serious threat to the environment of our country.The export of "foreign waste" and the export of "high energy consumption,high pollution and resource" products also have a ring to our country.Higher requirements are put forward for the protection of the border.In the international arena,more tariff means are used to deal with the above problems,and environmental protection by tariff is also in line with the principles of economics.But at present,there is no systematic idea about the environmental protection of tariffs,and the results of foreign research are also difficult to apply directly to our country.Therefore,it is of great significance to study the environmental protection role of customs duties in China.Based on the above-mentioned reality,this paper conducts a series of research and analysis on the theme of “Research on the Role of Tariffs in Environmental Protection”.Based on the above realities,this paper has carried out a series of research and Analysis on the topic of "study on the environmental protection function of tariffs".The article first introduces the theoretical basis of the role of tariff environmental protection,including the value of environmental resources,the theory of externality,the theory of sustainable development,the expression of the protection of the environmental protection in the WTO principles and the effectiveness of the protection of the tariff environment.Then combined with the above theory,this paper combed the development process and present situation of the role of China’s tariff protection environment,and found that our country is now beginning to reflect the green thought in the tariff design,but in the process of exerting the role of tariff protection,the legal status of the duty environmental protection is still unclear and the plan is not clear.The tax method is relatively simple,the scope of levy is narrow,and the protection form lacks flexibility.In order to solve these problems,it is of great significance to make necessary international reference.The article then introduces the practice of environmental protection using tariffs in Denmark and the United States and other countries,and obtains the following points: first,the use of tariff to carry out environmental protection is a gradual process.In the process of advancing,it is necessary to ensure that the legislative process is progressively promoted,and the public health needs should be taken into account,and expropriation is promoted.The gradual advancement of the scope;two is to pay attention to the regulatory role of differential tax rate and tax reduction;the three is to take full consideration of the WTO principle,pay attention to international coordination,and fully understand the environmental standards of the developed countries,green signs and other green barriers.The last part of the article first puts forward three major restrictive factors for China to play the role of tariff protection,one is that the legal status is not clear,the two is the lack of flexibility in the form of protection,and the three is the backwardness of professional technology.Subsequently,the problems,restrictive factors and the relevant enlightenment from the international reference were put forward,and the countermeasures and suggestions were put forward to give full play to the role of China’s tariff environment protection: First,we should make clear the legal status of the protective role of the tariff environment,and specifically consider the thought of environmental protection in the ideology of the tariff legislation,increase the tax number in the tax rules,and improve the directory of industrial guidance.The two is to use a variety of forms to give full play to the environmental protection of customs duties,which can improve flexibility in the manner of tax collection,improve flexibility in tariff concessions,and use non-tariff barriers to cooperate with tariff policies to protect the environment.Three,we should establish high-quality environmental monitoring team,build a sound environmental monitoring network and environmental damage assessment system for import and export products.The four is to actively deal with trade disputes and to participate in international cooperation,to actively begin to study the relevant countermeasures of green tariff measures and to actively participate in the revision of the WTO green tariff rules.