环境财政、法制创新与生态文明建设  

Environmental Fiscal Policy,Legal Innovation and the Construction of Ecological Civilization

作　　者：熊伟[1] 

机构地区：[1]武汉大学法学院,湖北武汉430072

出　　处：《法学论坛》2014年第4期62-69,共8页Legal Forum

摘　　要：环境财政是政府环境经济政策的重要组成部分,其形式包括环境税费、环境债券、环境投资、环境补贴、生态补偿等。每一种环境财政工具都有自己的特质,必须协调一致,才能发挥最大的功效。环境财政的崛起对传统财政法既是一种丰富,也带来了冲击。例如,环境税就不能适用传统税法的量能课税原则,而只能遵从污染者付费或受益者付费原则。因此,当我们讨论环境财政创新时,不仅仅要考虑如何引入新的财政工具,也要考虑如何实现其间的搭配和协调,更要考虑每一种财政工具的合法性,从其法律特性方面厘定彼此界限。Environmental fiscal policy is the important part of the government＇s efforts for environment protection, which includes taxes, fees, bonds, subsidies, ecological compensation, and so forth. Each tool has it＇s features and it is necessary to make use of them comprehensively. While environmental public finance is a good supplement to traditional system, it brings conflicts and affects to it. For instance, it is impossible to apply ＂ability to pay＂ principle to guide environmental tax as ＂polluters to pay＂ or ＂ beneficiary to pay＂ will be in place. Therefore, when we discuss environmental fiscal innovation, it is not enough to know how many new policies could be introduced. Compared to this, the reconciliation and coordination among various kinds of environmental policies would be more important. Moreover, rule of law should be always be the basis for environmental public finance, which means that each policy tool have to be reviewed and supported by law.

关 键 词：环境财政 环境税费 法制创新 生态文明 

分 类 号：D912.2[政治法律—民商法学]