【作者】 王婷；

【导师】 高华；

【作者基本信息】 华中科技大学 ， 法律硕士（非法学）（专业学位）， 2022， 硕士

【摘要】 我国进入新发展时期后,资源环境的顶板效应日益凸显,这意味着单纯依靠消耗自然资源而获得的经济发展动能即将到达上限。在出口领域,我国曾大量出口自然资源及其初级产品,这使一些重要资源濒临枯竭。因此,我国通过出口关税、出口配额、出口许可证等措施对自然资源的出口进行规制性管理,这些措施的实施在一定时期内将出口数量及价格维持在稳定区间。然而,这些措施却与国际法规则产生了矛盾,我国也由此陷入违反WTO自由贸易规则的争端。首先,出口关税的适用范围受到了我国入世承诺的严格约束。其次,出口配额与出口许可证也被认为违反WTO取消数量限制原则。由此可见,我国对自然资源出口管理的法律规定因与国际自由贸易多边规则产生冲突而陷入实施困境。经过与域外经验的比较可知,对自然资源的管理不仅可以从出口环节的限制措施入手,还要从生产、配置、储备等环节加强规制。对于以上管理措施的实施问题,可以从调整直接限制措施、完善替代性措施及增进配套措施三个方面来解决。在直接限制措施的调整上,我国应尽量减少出口配额的使用,同时优化出口关税与出口许可证的管理。对于出口关税,我国可以在规范适用范围的基础上,以推进出口关税承诺向GATT关税减让表转化的方式提升出口关税适用的自由度。对于目前广泛适用的出口许可证,应加强分类管理,对不会产生数量限制效果的出口许可证,侧重提高许可证审批的规范性,避免行政裁量权的随意行使。而对于会产生数量限制的出口许可证,可以在明确自然资源的功能和价值的基础上,灵活调整其适用出口许可证的类型并尝试援引安全例外条款来为自然资源出口管理提供合法依据。替代措施方面,可以出口管理为导向明确资源税的立法目的,将被取消出口关税或出口配额的资源纳入税目,并比照原有措施的限制效果相应提高税率,以此发挥资源税对出口环节的调节作用。此外,我国还可以通过配置环节的商业化和储备环节的法治化来配合直接限制措施的使用,以保证自然资源产业及下游产业的健康发展。由此,我国可以在符合国际规则的前提下,通过调整自然资源出口管理政策,实现对自然资源的集约利用,使自然资源出口贸易能够顺应生态文明建设的背景,在保护生态环境的基础上,促进经济与贸易结构的转型和优化。更多还原

【Abstract】 After entering the new development period,China’s resource ceiling effect has become more serious,it said that the impetus of economic development relying on the consumption of natural resources is about to reach the summit.In terms of export trade,China has exported a large number of primary products of natural resources,which has plunged some important strategic resources into a crisis of near depletion.Therefore,China restricts the export of natural resources through export tariffs,export quotas,export licenses and others.The implementation of these measures keeps the export quantity and price of natural resources within a stable range.However,these measures have some contradictions with the rules of international law,and China has fallen into a dispute in violation of the WTO free trade rules.Firstly,the scope of application of export tariffs is strictly constrained by China’s WTO commitments.Secondly,export quotas and export licenses are also considered to violate the principle of abolishing quantitative restrictions by WTO.It can be seen that the relevant legal provisions on the export management of natural resources in China are in implementation difficulties due to the conflict with the multilateral rules of international free trade.Through the comparison with foreign experience,we can see that the management of natural resources can not only start with the restrictive measures in the export,but also consider strengthening the regulation in the production,allocation,reserve and other links.Therefore,the dilemma of the above management measures can be solved from three aspects: adjusting direct restrictive measures,improving alternative measures and enhancing supporting measures.In the adjustment of direct restrictive measures,China should minimize the use of export quotas and optimize the management of export tariffs and export licenses.For export tariffs,China can improve the freedom of application of export tariffs by promoting the transformation of import and export tariff commitments to the GATT tariff schedule on the basis of standardizing the scope of application.For export licenses that are widely used at present,China should strengthen classified management,and focus on improving the standardization of license approval for export licenses that will not produce quantitative restriction effect,so as to avoid the arbitrary exercise of administrative discretion.About the export license that will produce quantitative restrictions,adjust the type of export license flexibly on the basis of clarifying the function and value of natural resources,or try to use the security exception clause to provide legitimacy for the export management of natural resources.In terms of alternative measures,take export management as the guidance,clarify the legislative purpose of resource tax,include the resources whose export tariffs or export quotas have been cancelled into the tax items,and increase the tax rate according to the restrictive effect of the original measures,so as to give play to the regulatory role of resource tax on export.On this basis,China can also cooperate with the use of direct restrictive measures through the commercialization of allocation and the legalization of reserve,so as to ensure the healthy development of natural resources industry and downstream industries.In conclusion,China can realize the intensive utilization of natural resources by adjusting the export management policies of natural resources on the premise of conforming to international rules.Under such conditions,the export trade of natural resources can conform to the background of ecological civilization construction.Meanwhile,promote the transformation and optimization of economic structure on the basis of protecting environment.更多还原