我国生态补偿税费体系之厘清  

An Analysis on the System of Ecological Compensation Taxation in China

作　　者：毕金平[1] 汪永福[1] 

机构地区：[1]安徽大学法学院,安徽合肥230601

出　　处：《华东经济管理》2015年第9期90-96,共7页East China Economic Management

基　　金：安徽省哲学社会科学规划项目(AHSKF09-10D14);安徽大学研究生学术创新研究项目

摘　　要：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。Interest balance is the core of ecological protection, the measurement of interest balance is the compensation, anti 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 compensation taxation in China, makes up the legislative defects of ecological compensation taxation from the clear legislative purpose and its border with pollution emission tax and resource product tax, and builds a multi-level system of ecological compensation taxation of ecological compensation tax, ecological compensation fund and ecological compensation fee.

关 键 词：生态补偿 受益者付费 生态平衡 税费体系 

分 类 号：F205[经济管理—国民经济]