【摘要】 近年来，欧盟考虑在气候变化立法中引入碳边境调节机制，旨在消除境外企业由于碳排放成本不对称而获得的价格优势。这一机制对于欧盟对冲减排压力、助力工业回流、增强气候领导力以及推动绿色转型大有裨益。作为一种碳关税政策，该机制确有贸易壁垒之嫌，在国际法上存在较大合法性争议。但未来欧盟可通过制度设计使其符合《关税与贸易总协定》（GATT）第20条，进而获得实施可能性。对我国而言，该机制实施必将会在诸多领域对我国产生不利影响，但某种程度上也可倒逼我国出口结构和贸易方式的调整升级。基于此，今后我国应自上而下完善碳市场建设，适时推动“碳交易+碳税”复合政策双轮驱动；积极开展气候外交；促进我国承接国际产业转移和出口的可持续发展。在法律对策上，积极参与国际谈判与规则制定；完善气候治理体系；促进低碳外贸发展；健全可再生能源激励制度。更多还原

【Abstract】 In recent years, the EU has considered introducing the Carbon Border Adjustment Mechanism into the climate change legislation, aiming at eliminating the price advantage of overseas enterprises due to the asymmetric carbon emission cost. This mechanism is of great benefit to the EU in hedging the pressure of emission reduction, helping the industrial return, enhancing climate leadership, and promoting green transformation. As a carbon tariff policy, this mechanism is suspected of being a trade barrier, and there is a big controversy about its legality in international law. However, in the future, the EU can make it conform to Article 20 of GATT through system design, and obtain the possibility of implementation. As far as China is concerned, the implementation of this mechanism will have adverse effects on China in many fields, but to some extent, it can also force the adjustment and upgrading of China’s export structure and trade mode. Therefore, in the future, China should improve the carbon market construction from top to bottom, and timely promote the two-wheel-drive of “carbon trading+carbon tax” compound policy; Actively carry out climate diplomacy; Promote the sustainable development of China’s undertaking international industrial transfer and export. In terms of legal countermeasures, actively participate in international negotiations and rule-making; Improve the climate governance system; Promote the development of low-carbon foreign trade; Improve the incentive system for renewable energy.更多还原