资源型城市资源开发补偿法律制度研究——以四川省达州地区天然气开发为例

随着资源型城市的资源不断耗竭,我国"矿竭城衰"现象越来越严重,许多资源型城市都面临着可持续发展的困境。因此,应以科学发展观为出发点,从改革资源税费制度和理顺资源利益分配关系两方面来完善我国资源开发补偿法律制度,以促进我国资源型城市的可持续发展,最终实现国家的可持续发展。     

油气资源开发的生态环境影响与环境税费改革取向

油气资源在开发过程中产生的废气、废水、固体废弃物等对生态环境造成不同程度的影响和破坏。油气资源开发环境税费是由专门税费、相关税费和税费优惠政策构成的。分析了我国油气资源开发过程中环境税费存在的专门税费制度缺乏、水土保持补偿费征收范围窄、弃置费的法律依据不规范、资源税设计不合理、特别收益金难以适应条件变化等问题,提出了开征环境保护税、扩大水土保持补偿费征收范围、规范弃置费法律依据、健全油气产品税负价格传导机制、提高资源税税率、取消石油特别收益金等有关建议。     

我国油气资源税费政策现状及优化建议

针对现行油气资源税费政策有待进一步优化的问题,以油气资源税费政策促进油气资源节约集约利用以及促进油气田企业自发进行环境保护,从而促进经济与环境协调发展、油气行业健康发展为切入点,分析了我国油气资源税费政策现状,指出我国油气资源税费政策存在增值税违反税负公平原则、资源类税费定位重叠、缺乏环境类税收制度、未体现油气行业特点等问题,进而提出公平税负、清费立税、出台环境类税收政策、税制设计应考虑油气行业特点等优化油气资源税费政策的建议。     

对我国环境税制改革的思考

以牺牲环境为代价的粗放型经济增长方式,已经使得我国的环境问题越来越影响人的生活及经济的发展,不符合可持续发展的要求。针对我国目前环境税制体系现状进行深入分析,发现我国环境税制存在没有专门的环境保护税种、有关环境保护的税收规定不完善和环境保护收费政策不合理3个主要问题。对我国环境税费制度构建的理论和现实分析表明,我国应该以完善现有税种中的环境保护税收政策为基础,逐步开展独立的环境税种,最终形成一个以污染排放税、碳税、特种污染产品税以及生态保护税为主体的环境税制体系。     

土地资源红线的内涵诠释与制度构建

我国划定土地资源红线是为了实现土地资源的节约利用而设定的土地资源总量和土地资源利用效率的控制目标,土地资源红线的内涵包括土地资源总量控制和土地环境质量维护。我国划定土地资源红线的价值在于为土地资源利用设置限值,维持土地生态价值。构建完备的土地资源红线制度体系,主要包括土地资源规划制度、土地分类管理制度、耕地利用制度和耕地资源保护制度。     

对我国生物遗传资源产权保护的探究

生物遗传资源的利用因为其日益严重的外部性,成为了众多国家通过国内财产权制度进行规制的对象。我国已将制定"遗传资源管理条例"作为今后生物多样性保护的优先重点工作之一。但是对于生物遗传资源这一新型的自然资源,如何与现有的相关制度相融合,建立及完善相应的产权制度,仍然面临挑战。通过对财产权理论、《生物多样性公约》保护框架及我国现有相关制度的阐释,探究了我国生物遗传资源产权的保护。     

透视我国环境与资源法制建设

我国自改革开放以来在构建环境与资源保护法律体系方面取得了可喜的成绩,但也存在一些问题。主要表现为:可持续发展战略尚未成为我国环境与资源保护立法的指导思想,我国的环境与资源立法不能完全适应社会主义市场经济的要求和社会发展的需要,我国关于环境与资源的法律法规之间不相统一。造成上述问题的原因有外部因素和内部因素,同时我国的具体国情又使它们更具特殊性。为了有效地解决这些问题,我国须在加强环境立法、健全现有制度、协调内部功能等方面进行不懈的努力。     

我国水资源可持续利用中的经济刺激制度

本文在对完善我国水资源可持续利用中的经济刺激制度的必要性进行分析的基础上，从建立明确、可交易的水权和水市场制度，制定合理的水资源价格税费制度以及建立水资源可持续利用责任保险制度等几方面提出完善我国水资源可持续利用中的经济刺激法律制度的具体措施，为我国水资源法制建设进行了有益探索。     

资源型城市技术、制度与产业演化研究综述

从探究产业演化的动力机制出发,对国内外有关资源型城市中技术、制度与产业演化的关系研究进行了梳理。结果表明,大多数资源型城市问题源于对技术和制度的抑制,以及产业结构的锁定,突破现状的根本动力是促进技术创新和制度创新。建议针对资源型城市全生命周期特征进行三者间正反馈效应等协同演化机制及相关研究,以期为我国资源型城市发展的理论、实践和决策研究提供借鉴。     

调整汽车税费,引导绿色消费

我国快速发展的经济带来了日趋严峻的资源环境压力。我国已经进入"大量消费国家",消费给资源环境带来的压力日趋严峻,尤以汽车消费为甚,其资源消耗和环境污染已成为共识。遵循外部成本内部化原则、效果原则和公平原则对我国现有的汽车税费进行调整,是政府引导汽车消费环保化的有效途径。     

基于边际成本的地方环境保护税税率制定研究

我国自2018年1月1日起开征环境保护税,《中华人民共和国环境保护税法》授予地方政府适用税额和应税污染物项目数的调整权限。为推动地方环境保护税政策制定和出台,本文在对工业企业生产运营、污染物排放、污染治理设施运行数据调查分析的基础上,构建了一套"边际治理成本+调整系数"的地方环境保护税税政制定方法,用该方法计算了某地区水污染物环境保护税适用税额,并对环境保护税应税污染物项目数增加的必要性展开了探讨。计算结果显示,该地区工业企业水污染物边际治理成本为2.36元/污染当量,可制定水污染物环境保护税额为2.8元/污染当量,应税污染物项目数按照一类水污染物前五项、二类水污染物前三项征收为宜。     

瑞典的生态税收及对我国的借鉴

瑞典的生态税收规模较大,种类较多,并具有特色,主要是对能源及其他与环境有关的税基的征税。近年我国能源的消耗量逐渐增大,以及废旧电池等对环境污染较大,应该借鉴瑞典的经验,开征独立的环境保护税,并配合其他措施,将取得的税收用于环境的保护。     

探析我国环境税收制度的构建

环境税收制度是未来中国环境政策改革的突破口，相对于其它的环境政策如排污收费与排污权交易等，环境税收其经济效益与环境效益明显，开征环境税收有重要的意义，但在短期内，我国实施环境税收制度的条件尚不成熟，环境政策体系应该采取税费并存并逐步过渡到以环境税为主的方式。     

Establishing an effective production sharing type regime for petroleum

The primary reason for developing a nation's petroleum resources for export is to generate government revenues. The goal of most governments is to maximize the net present value of their petroleum revenues subject to efficient exploration and production practices and depletion considerations. This paper seeks to provide a basis for the determination of an effective tax regime that will achieve this goal. The analysis focuses on 12 standard production sharing contract options applied to four hypothetical exploration environments. A relatively recent Resource Rent Tax option is also examined as an add-on to production sharing contracts or other tax regimes. The results highlight the need for governments to understand and to use: (1) appropriate profit criteria, (2) an understanding of multi-national petroleum corporation behaviour, and (3) a priori geologic information in establishing effective tax regimes for petroleum.     

The UK landfill tax and the landfill tax credit scheme: operational weaknesses

The UK Landfill Tax and the related Landfill Tax Credit Scheme have now been in operation since October 1996. There have been a number of reviews to assess its operation and effectiveness that have led to some minor amendments. However, there continue to be concerns about operational weaknesses of the tax and the credit scheme. In particular, there is the risk that the tax may be evaded and there are fears that a lack of transparency and independence may undermine the fundamental principles of the Landfill Tax Credit Scheme. Following a recent report, the Secretary of State for the Department of the Environment, Transport and the Regions has set up an inquiry. This paper looks at some of the specific concerns that have been raised and the implications for waste management.     

德国环境税的经验及其对中国的借鉴意义

随着经济社会的发展,我国环境质量状况形势严峻,环境保护体制及法制滞后、公众环保意识薄弱.目前中国环境税制的改革正在进行,但是面临着税系建设、征收方法、保障措施等方面的系列挑战.本文通过系统调研经济合作与发展组织（OECD）的环境税发展历程及发展现状,重点介绍了德国的环境税收体系,并对其特点及成功经验进行深入分析,进而对比了中国现行的环境政策及税收制度,最后指出了德国环境税的成功经验及其对中国环境税收改革的启示.本研究对于我国环境税制建设与改革、大力推进生态文明建设等方面具有重要借鉴意义.     

The UK Landfill Tax: an analysis of its contribution to sustainable waste management

The UK Government in October 1996 introduced a Landfill Tax to ensure that landfill waste disposal is properly priced so as to reflect its environmental cost and to help promote a more sustainable approach to waste management in which less waste is produced, reused or recycled. The UK Customs and Excise have recently reviewed the tax and the report indicates that there has been a modest reduction in waste going to landfill by industry but not households. It is submitted that for there to be a significant move towards a more sustainable approach to waste management to meet the targets set in the National Strategy the tax should be higher and the money raised by the tax should be invested to make alternatives to landfill cheaper and more readily available. It is also submitted that the Tax Credit Scheme, introduced as a means of enabling some of the tax to be invested to promote better waste management, is inadequately funded and the money is inappropriately focused. Following an examination of the projects and contributions made under the Scheme it is found that most of the contributions are not made towards projects which will fulfil the UK Government's perceived purposes. It is further submitted that there needs to be a more rational approach to waste management and legislation in Philadelphia forms a good case study of such an approach     

“碳税问题”的国内研究现状

从碳税的内涵、理论渊源、碳税的影响、碳税税制设计问题与实施框架四方面入手，对国内学术界关于我国碳税问题的研究文献进行系统整理与分析，从而了解国内学术界关于碳税问题的主要研究成果，并在此基础上进行评述。研究认为：碳税开征将从宏观经济与微观经济两个层面对我国经济体系产生影响，这种影响既有正面也有负面。这就要求我国政府在碳税税制设计和实施路线上积极协调．从而达到节能减排与经济发展之间的平衡。     

Green taxes, blue taxes

Central governments are facing increasingly stringent demands to lead the clean-up of public resources. Historically, governments have chosen legislation and regulation to address these concerns and achieved mixed results, but another tool of public policy holds significant promise and is gaining ground in the policy debate: 'green' taxes. The potential of a tax system to mitigate environmental externalities is explored. The theory of pollution tax is reviewed and a comparison of two country cases where taxes have been designed explicitly to reduce industrial effluents and improve the quality of fresh water resources is presented. If structures to approximate social costs are federally mandated and regionally implemented, a comprehensive tax system can constitute an integral part of an effective response to private spoliation of the commons.