华东经济管理
華東經濟管理
화동경제관리
EAST CHINA ECONOMIC MANAGEMENT
2015年
9期
90-96
,共7页
生态补偿%受益者付费%生态平衡%税费体系
生態補償%受益者付費%生態平衡%稅費體繫
생태보상%수익자부비%생태평형%세비체계
ecological compensation%beneficiary pay%ecological balance%taxation system
生态保护的核心是利益平衡，利益平衡的手段是补偿，而生态补偿税费是平衡生态利益的关键举措。文章以“受益者补偿”确定生态补偿内涵，以“受益者付费”确定生态补偿税费边界，以生态利益的正外部性作为生态补偿税费的对象。从我国关于生态补偿税费的现有法律规范考察生态补偿税费的构成要素，并据此检视其与生态补偿的相关性，进而从明确生态补偿税费的边界以及与污染排放税、资源产品税的关系等方面补足其体系缺陷，构建多层次的生态补偿税、生态补偿基金和生态补偿费的生态补偿税费体系。
生態保護的覈心是利益平衡，利益平衡的手段是補償，而生態補償稅費是平衡生態利益的關鍵舉措。文章以“受益者補償”確定生態補償內涵，以“受益者付費”確定生態補償稅費邊界，以生態利益的正外部性作為生態補償稅費的對象。從我國關于生態補償稅費的現有法律規範攷察生態補償稅費的構成要素，併據此檢視其與生態補償的相關性，進而從明確生態補償稅費的邊界以及與汙染排放稅、資源產品稅的關繫等方麵補足其體繫缺陷，構建多層次的生態補償稅、生態補償基金和生態補償費的生態補償稅費體繫。
생태보호적핵심시이익평형，이익평형적수단시보상，이생태보상세비시평형생태이익적관건거조。문장이“수익자보상”학정생태보상내함，이“수익자부비”학정생태보상세비변계，이생태이익적정외부성작위생태보상세비적대상。종아국관우생태보상세비적현유법률규범고찰생태보상세비적구성요소，병거차검시기여생태보상적상관성，진이종명학생태보상세비적변계이급여오염배방세、자원산품세적관계등방면보족기체계결함，구건다층차적생태보상세、생태보상기금화생태보상비적생태보상세비체계。
Interest balance is the core of ecological protection,the measurement of interest balance is the compensation,and ecological compensation taxation is the key to balance ecological interests. The connotation of ecological compensation is based on the‘beneficiary’s compensation’, the border of ecological compensation taxation is based on the‘beneficiary’s pay’, and the positive externality of ecological interests is the object of ecological compensation taxation. The paper reviews the legislative predicament of fuzzy purport and indefinite division by sorting out the present legal norm of ecological compen?sation taxation in China, makes up the legislative defects of ecological compensation taxation from the clear legislative pur?pose and its border with pollution emission tax and resource product tax,and builds a multi-level system of ecological com?pensation taxation of ecological compensation tax,ecological compensation fund and ecological compensation fee.
