环境税费折抵生态环境损害赔偿的规范进路  

A Normative Approach to the Offset of Environmental Taxes and Fees Against the Compensation for Ecological Environmental Damage

作　　者：丰月 冯铁拴 FENG Yue;FENG Tie-shuan(Party School of the C.P.C Wuhan Municipal Committee,Wuhan 430024,China;Institute of Environmental Law,Wuhan University,Wuhan 430074,China;China University of Political Science and Law,Beijing 100088,China)

机构地区：[1]中共武汉市委党校,湖北武汉430074 [2]武汉大学环境法研究所,湖北武汉430074 [3]中国政法大学,北京100088

出　　处：《税务与经济》2025年第2期49-58,共10页Taxation and Economy

基　　金：国家社会科学基金重点项目(20AFX023);教育部人文社会科学研究规划基金项目(22YJA820027)。

摘　　要：环境税费与生态环境损害赔偿是针对环境行为的负外部性的两种“定价机制”,二者具有“同质等价”但“同质不同量”的特性。这也为二者之间的折抵奠定了理论依据。二者履行利益的归属主体一致、评价对象具有内在关联性、计量依据的本质相同。在折抵思路上,宜遵循“行为人承担的环境税费及生态环境损害赔偿的总和超过外部成本则予以折抵”的原则。折抵机制的建构则须视具体情况予以类型化设计,可分别从环境法典、环境税费法规、生态环境损害赔偿司法解释等方面进行立法衔接。Environmental taxes and fees and the compensation for ecological environmental damage are two " pricing mechanisms" for the negative externalities of environmental behavior.The two have the characteristics of " same quality and equivalent value" but " same quality and different quantity".This also lays a theoretical foundation for the offset between the two.The two have the same subject of interest,the evaluation objects have an inherent correlation,and the essence of the measurement basis is the same.In terms of the offset idea,it is advisable to follow the principle of " the sum of environmental taxes and fees and ecological environmental damage compensation borne by the actors exceeds the external cost,then it shall be offset".The construction of the offset mechanism must be typified according to the specific situation.The legislative connection can be made from the aspects of environmental code,environmental tax and fee regulations,and judicial interpretation of the compensation for ecological environmental damage.

关 键 词：环境税费 矫正税 生态环境损害赔偿 折抵 

分 类 号：F810.424[经济管理—财政学]