众多的环境问题均是跨越国界的全球性问题,任何一个国家或国家集团都不可能独自解决,需要国际社会成员的广泛参与合作。为此,本文探讨了越境生态问题的产生、由贸易产生的跨国外部性、以及由跨国投资引起的环境外部性等问题。提出了利用国际生态税收是一个有效率的方法,它可以促使生态破坏者去研究开发技术来消除污染以减轻税负。并指出在国际生态税的分配上应坚持“谁污染,谁补偿”的公正原则,以历史的、积累的和现实的温室气体排放量为标准来进行分配。以此为基础形成的“国际绿色基金”,应优先对发展中国家或贫困地区从事大面积人工造林和保护天然林所产生的生态效益给予补偿。其次,从贸易对环境的破坏影响来看,其产生的主要原因是贸易中并没有将自然资源利用、环境破坏等外在成本适当地反映在商品和服务的市场价格中,使环境使用不当。因此为保护贸易的自然资源基础,应该将环境成本的内在化列入贸易条款。另外,为确保国际生态税的有效实施,应采取高税率、窄税基的策略。高税率是为了确保环境治理的效率;窄税基是仅选择少数危害最大的污染种类,随条件成熟的程度再逐渐扩大征税范围。这样可使总税额在初期较低,而减少国际生态税实施的阻力。
A lot of environmental problems that belong to global problem, which any countries or country groups can not solve these by themselves, need for international social members extensively to participate and cooperate to solve them. Therefore, the paper studies several ecological problems crossing the boundary, such as to be caused by international trade and to be caused by international investment. The paper puts forward that international ecological taxation is an effective method, which can prompt people who destroy ecological environment to develop new clear technique in order to decontaminate and reduce tax. The paper also points out that the international quota of ecological tax should be distributed by the historic, accumulative and realistic outflow discharge of greenhouse gases, according to the principle of justice "Who pollutes, who compensates." International green fund which is based on international ecological tax should give priority ecological compensation to developing countries and indigent districts where people planted trees in large scale and preserve natural forest. Another thing, which should be considered, is that environmental cost ought to be listed into international trade items, because the main reason of trade destroying environment is that environmental value do not properly reflect in the prices of goods and serves. Finally, to ensure implementation of international ecological taxation in effect, we should adopt the strategy of higher tax rate and narrow tax bass, because the higher tax rate can ensure effectively to reduce environment pollution and the narrow tax bass can cut down the gross ratal in order to decrease resistance carrying out international ecological taxation.
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