中国资源税改革的政策研究

中国矿产资源税费制度是改革开放后在矿产资源开发利用时,相关经济主体利益分化且相互间进行利益博弈的过程中发展演变而成的,资源税是以资源为对象课征的税种.随着自然资源消耗日益严重,资源税日益成为一个非常重要的税种.本文在对资源税改革的相关文献进行总结的基础上,回顾了我国资源管理的历史沿革,分析了资源税调整的国际经验,同时以煤炭市场为例,应用带有异方差调整的最小二乘法回归的计量经济模型,并分析了我国资源税调整对资源价格的影响;并在此基础上针对我国目前资源税费普遍较低,导致资源市场价格偏低,不利于资源的有效保护和合理利用的现实情况,对资源税税率及征收进行了设计:即根据矿产资源在企业销售收入中的贡献率和矿产资源的性质不同分别按照从价计征、从量计征或特殊计征三种方式进行计征;最后从资源税的征收范围、方式、生态补偿机制、环保退税机制以及加强资源的利用效率等方面提出了我国资源税改革的政策建议.     

中国高质量发展阶段最优环境保护税率研究

中国开始实施环境保护税法的时间位于从高速增长向高质量发展过渡的时期。环境保护税法规定了大气和水污染物的税率区间,因此实际执行的税率存在优化的空间。虽然征收环境保护税是为了达成环境目标,但是该项税收同样可以服务于经济和社会目标。本文拟对环境保护税这一市场化的环境政策价格工具进行优化,从这一崭新研究视角切入,探讨协调经济与环境关系的原则,以期为实现高质量发展提供理论依据。本文的研究方法基于一个包括企业、政府和消费者的世代交替模型,各经济主体进行分散化决策。企业在生产过程中排放污染,政府向企业征收环境保护税并且治理污染,消费者的内生寿命受到污染存量和人均产出的共同影响。根据市场均衡条件,本文得到描述物质资本和污染存量动态变化的非线性差分方程,在此基础上进行解析证明和数据模拟。研究得到以下三点结论:第一,同一个环境保护税率无法同时实现经济产出最大化和社会福利最大化的目标,这意味着在高质量发展阶段政府需要抛弃以经济增长为中心的政策思路,转而以社会福利最大化为目标确定最优的环境保护税率。政府提高环境保护税率,可以实现由经济产出最大化向社会福利最大化的转变。第二,相较于最大化经济产出的税率,最大化社会福利的环境保护税率在转移路径上会造成各主要变量较小的波动,并用一定的经济产出换取更多的物质资本、更优的环境质量、更长的人均寿命、以及更高的社会福利水平,因此支持了前述政府需要以社会福利最大化为目标确定最优环境保护税率的结论。第三,最大化社会福利的环境保护税率在基准模型中的数值为1.96,但污染物的异质性会影响最优税率的数值。污染物较低的自然扩散速度、较严重的健康损害程度、较高的治理技术水平都会提高最优的环境保护税率。本文提出三点政策建议:第一,通过征收环境保护税最大化社会福利水平。第二,通过提高环境保护税率体现发展理念的转变。第三,促进医疗卫生和污染治理技术进步。     

GRADE: Assessing the quality of evidence in environmental and occupational health

There is high demand in environmental health for adoption of a structured process that evaluates and integrates evidence while making decisions and recommendations transparent. The Grading of Recommendations Assessment, Development and Evaluation (GRADE) framework holds promise to address this demand. For over a decade, GRADE has been applied successfully to areas of clinical medicine, public health, and health policy, but experience with GRADE in environmental and occupational health is just beginning. Environmental and occupational health questions focus on understanding whether an exposure is a potential health hazard or risk, assessing the exposure to understand the extent and magnitude of risk, and exploring interventions to mitigate exposure or risk. Although GRADE offers many advantages, including its flexibility and methodological rigor, there are features of the different sources of evidence used in environmental and occupational health that will require further consideration to assess the need for method refinement. An issue that requires particular attention is the evaluation and integration of evidence from human, animal, in vitro, and in silico (computer modeling) studies when determining whether an environmental factor represents a potential health hazard or risk. Assessment of the hazard of exposures can produce analyses for use in the GRADE evidence-to-decision (EtD) framework to inform risk-management decisions about removing harmful exposures or mitigating risks. The EtD framework allows for grading the strength of the recommendations based on judgments of the certainty in the evidence (also known as quality of the evidence), as well as other factors that inform recommendations such as social values and preferences, resource implications, and benefits. GRADE represents an untapped opportunity for environmental and occupational health to make evidence-based recommendations in a systematic and transparent manner. The objectives of this article are to provide an overview of GRADE, discuss GRADE's applicability to environmental health, and identify priority areas for method assessment and development.     

基于空间替代的环境规制产业结构效应研究

由于具有很强的外部效应,区域性是环境问题的主要特征之一。一个大的经济体内部差别化的环境保护政策容易导致环境敏感型产业在地区间的迁移,这一过程将引致地区之间产业结构的变迁。相对发达地区实行更加积极的环境保护措施,在产业的选择上限制污染型产业的发展,这势必将对原有污染型产业产生影响,加大环境保护投资、转行或者外迁是该区域内企业可能的选择。在环境政策不够严厉,产业的选择更为多样的地区,宽松的环境政策甚至是地方政府招商引资的一个优惠条件,则污染型产业是其发展的可能选择。本文通过对2003—2012年中西部19个省份11个污染型制造业工业总产值占全国比例结构的变迁进行实证检验,结果显示环境规制有非常明显的产业结构空间效应,存在对污染型制造业西迁的促进作用。区域差别性的环境政策确实突出了中西部地区的比较优势,使得环境污染密集型产业向西迁徙,实现了污染产业从中国东部向西部的空间替代。从空间的整体上看,也更有助于全面认识中国的产业升级现象。如果为了缩小地区发展差距,通过环保规制差异促进中西部地区的发展,而不是严格按照功能区进行分类环境保护和要素的自由流动,在这一过程中反映出来的产业结构变迁也是不健康的,东部地区的产业升级中的要素替代作用,尤其是技术进步的作用,无疑就会被夸大。看似中西部地区可能重新步入先发展后治理的老路,受到污染损害的仅是国家的另一片地区,但是由于中西部地区属于环境脆弱区和重要的水源上游,最终受伤害的将会是我们整个国家。     

Spatial distribution of the environmental resource consumption in the Heihe River Basin of Northwestern China

Sustainable development needs to consider the inequality between economic development and resource consumption and keep it within a rational range. Therefore, quantitatively measuring this inequality is an important and hot issue. Using the ecological footprint as the index of environmental resource consumption, the spatial inequality of this parameter and the reasons for the inequality were analyzed using the Gini coefficient and the Theil index in the Heihe River Basin of northwestern China. The spatial inequality of resource consumption was clearly high. Decomposing the Theil index into urban and rural areas showed that spatial inequality was mainly derived from the inter-regional inequality between urban and rural areas (this accounted for 63.89% of the total inequality). When the Theil index was decomposed into different sections along the Heihe River Basin (e.g., the upper, middle, and lower reaches), the spatial inequality was mainly derived from the internal inequality within the middle reach (this accounted for 80.95%). Finally, the regression analysis of the Gini coefficients of the ecological footprint, resident income and population revealed that the ecological footprint inequality increased with rising income and population inequality, although the latter had a lower effect than the former.     

The social viability and environmental sustainability of direct action land reform settlements in the Amazon

State-led agrarian reform (SLAR) settlements established in the Amazon in the 1970s led to environmental degradation and mixed socioeconomic outcomes. More recently, direct-action land reform (DALR) settlements have proliferated, which are leading to new forest clearing in the name of agrarian reform. The emergence of DALR begs questions about social and environmental outcomes in recent Amazon settlements. This paper compares DALR settlements in two different regions of the eastern Amazon: the South of Pará and the Transamazon. Analysis of household survey data shows that DALR settlements in the two study areas differ substantially in terms of their histories of formation and regional contexts. However, social and environmental outcomes do not always differ among the two study areas, which in turn resemble older SLAR settlements.     

Assessing the impact of mechanism of green public consumption policy on environmental equity: evidence from China

Environment, Development and Sustainability - This study investigates the impact of the mechanism of green public consumption policy on environmental equity and provides a feasible reference for...     

A cross-border recycling system in Asia under the resource and environmental constraints: a challenging project by the city of Kitakyushu and the city of Tianjin

In this article, we present an overview of the current circumstances of the trade of recyclable resources, i.e. end-of-life products, parts and materials, and recycled resources in Asian countries, indicating that pollution potential is spreading there due to the improper handling of those resources. Conversely, Japan’s domestic recycling activities are shown to be adversely affected by the increasing outflow of those resources on one hand and the sudden stagnation of trade on the other. Considering that cross-border resource circulation in Asia is unavoidable and desirable in certain conditions, we propose a feasible and sustainable transaction scheme of recyclable and recycled resources, exemplified by a project which was carried out by the city of Kitakyushu and the city of Tianjin.     

Identifying resource and environmental carrying capacity in the Yangtze River Economic Belt,China: the perspectives of spatial differences and sustainable development

Environment, Development and Sustainability - The resource and environmental carrying capacity (RECC) is an important foundation and support for a city or region, and determines the direction of...     

林产品生物碳通量的动态生命周期评估

将时间因素和生物碳通量纳入林产品生命周期碳足迹评估,通过动态生命周期分析法(Dynamic Life Cycle Assessment,DLCA),确定林产品生产、使用和废弃阶段替代化石能源的净温室气体减排和对森林碳损失的净弥补时间。首先,建立温室气体排放和封存的动态生命周期清单,评估刨花板全生命周期的碳动态和碳足迹;其次,根据ISO 14040和PAS 2050标准提供的静态生命周期分析法分别核算包含与不包含碳储计算的碳足迹,量化时间因素和生物碳通量对于碳足迹结果差异的影响程度;最后,对比自然生长状态的森林碳汇情境,评估刨花板使用和废弃阶段替代化石燃料实现净气候减排所需的时间。研究表明:①时间因素和生物碳通量核算对碳足迹结果影响较大(223.34%),忽视时间因素会低估刨花板的减排贡献(18.98%)。②动态生命周期分析法可准确评估生物碳和温室气体排放的时间问题,但对时间范围非常敏感(75.19%和113.25%)。③生产、使用林产品以及林产品对化石能源的替代是实现长期气候减排的有效方式,在100a的时间范围能够弥补因森林砍伐造成的碳损失,从而实现碳中性。     

“十三五”时期中国环境监管体制改革的形势、目标与若干建议

本文构建了包括监管的立法、组织体系、监管权力配置、监管工具与程序、问责机制、监管能力等要素在内的环境监管体制分析框架,从污染物排放趋势、国家制度建设等角度分析了"十三五"时期中国环境监管体制改革面临的挑战、目标和思路。"十三五"时期是中国生态文明建设的重要时期,完善环境监管制度是推进生态文明制度体系建设的重要内容。面对严重环境污染所带来的挑战,在此期间加快环境监管体制改革、提高环境监管有效性是切实实现治污减排的根本保证。完善环境监管体系、改进监管方式、创新监管手段是建立治污减排长效机制的基础和前提,也是完善环境治理体系的重要内容。按照市场经济条件下政府依法行政的要求,中国环境监管体制改革的目标,就是要按照合法性、独立性、透明性、可问责性、专业性和执法能力、可信性等原则建立和完善现代环境监管体制,为此必须从专门立法、组织结构、权力分配、问责机制、监管程序与工具、监管能力建设等各方面推进改革。本文提出了"十三五"时期环境监管体制改革的思路及若干建议,主要包括:加快修订环保法律法规,提高法律的可操作性,推进环境司法常态化、规范化和专门化,进一步提升环境监管法治化水平;从纵向、横向上优化环境监管组织结构,强化区域层级的监管与督查功能,强化中央层级环境监管机构对环境信息的获取能力;优化环境保护主管部门机构设置以及相关职能,建立并完善内部机构的协调机制;完善环境监管的内外部问责机制,把做实对监管者的监管机制作为优化环境监管体制的抓手;强化对监管工具的顶层设计,做实监管程序中关键环节,建立环境监管影响评估制度;加强环境监管能力建设,推进环境监管制度队伍职业化发展,保障各级环境监管机构具有充分履职的能力。环境监管体制的改革和完善,是国家治理体系和治理能力现代化的重要内容。     

Assessing water quality in rivers with fuzzy inference systems: a case study

In recent years, fuzzy-logic-based methods have demonstrated to be appropriated to address uncertainty and subjectivity in environmental problems. In the present study, a methodology based on fuzzy inference systems (FIS) to assess water quality is proposed. A water quality index calculated with fuzzy reasoning has been developed. The relative importance of water quality indicators involved in the fuzzy inference process has been dealt with a multi-attribute decision-aiding method. The potential application of the fuzzy index has been tested with a case study. A data set collected from the Ebro River (Spain) by two different environmental protection agencies has been used. The current findings, managed within a geographic information system, clearly agree with official reports and expert opinions about the pollution problems in the studied area. Therefore, this methodology emerges as a suitable and alternative tool to be used in developing effective water management plans.     

Assessing the susceptibility of societies to droughts: a political science perspective

In this article we develop a concept for the assessment of state’s susceptibility to drought based on a political science perspective. Different sources of capacities and sensitivities need to be taken into account to assess the overall susceptibility of states as political systems. We argue that the overall susceptibility of a society depends on an interplay of state capacity and readiness as main elements of political susceptibility, wealth and economic sensitivity as elements of economic susceptibility and the degree of social integration. To transform the conceptual model into a susceptibility assessment we developed an inference model in order to generate quantitative indices. For this purpose we apply fuzzy set theory using data from our case study regions, namely Andhra Pradesh (India), the Volga region (Russia) and (Southern) Portugal. The resulting computed trends for Portugal suggest that the society will be able to deal even with severe natural conditions due to existing political, economic, and social conditions. The assessment results for the Indian and Russian case study regions, in contrast, give reason for precaution since the occurrence of drought-induced crisis events seems much more likely in the light of more crucial, overall conditions, namely lower degrees of state capacity and readiness as well as, in the case of India, a high economic susceptibility. However, further improvements are possible given the improved availability of data and the integration of more qualitative information. Additionally, the expansion to further case study regions could help validate the overall concept.     

Assessing use-values and relative importance of trees for livelihood values and their potentials for environmental protection in Southern Burkina Faso

Environment, Development and Sustainability - Empirical ethnobotanical studies in Burkina Faso and the Sahel apply unmodified use-value methods, which often fail to capture uses of plants within...     

Nonformal environmental education: a case study with farmers in a town of the South Minas Gerais state,Brazil

Brazil is a central place in the international agricultural markets and this fact has been demanding environmentally oriented agricultural practices by Brazilian farmers and professionals involved in the agricultural market chain. A concise and structured questionnaire was applied to obtain the environmental perception of a group of Brazilian farmers in a town of the south Minas Gerais state, using herbicides as the topic for a case study. A highly variable opinion about taking the environment into account when choosing the most appropriate herbicide was found. Anyway, efficacy has been indicated as the most important factor when choosing an herbicide, followed by the environment and price. The outcomes from the questionnaires, i.e. the insufficient conception and importance given to environment when choosing the herbicide, motivated the creation of a teaching-learning model for the nonformal environmental education using the concept of socio-ecological resilience. This routine puts in practice the resilience thinking currently invoked as a major tool to achieve the conservation of the socio-ecological system, as well as it is complimentary to the outcome-oriented optimization for conservation theory. For the case study about farmers and the use of herbicides, we conclude that a complex reasoning and, ultimately, pro-environmental actions can be improved after experiencing the recommended model for environmental education.     

Increasing the sustainability of a resource development: Aboriginal engagement and negotiated agreements

While the role Aboriginal people play in environmental governance programs are often underpinned by the Crown, Aboriginal peoples are ratifying negotiated agreements with mining proponents to ensure their issues and concerns are addressed. This paper examines Aboriginal participation in mine development to show how more inclusive social and environmental development models can support a more sustainable development. Through two complementary processes, negotiated agreements and environmental impact assessment, Aboriginal peoples are maximizing their benefits and minimizing the adverse impacts of a project to create a more sustainable resource development. Case study analysis of the Galore Creek Project in northwestern British Columbia, Canada, illustrates how environmental impact assessment and negotiated agreements can co-exist to positively contribute to a successful mineral development, and hence operationalize sustainability within this context.     

Positive environmental effects of the coronavirus 2020 episode: a review

Environment, Development and Sustainability - The outbreak of COVID-19 has made a global catastrophic situation that caused 1,039,406 deaths out of 35,347,404 infections, and it will also cause...     

Air pollution control policy in the Federal Republic of Germany as a strategy for dealing with environmental risks

The paper describes criteria for the development of energy systems, with emphasis on “environmental compatibility.” It outlines the main objectives underlying political and regulatory action in the Federal Republic of Germany to ensure this compatibility through the management of environmental risks. The air pollution control policy in the Federal Republic of Germany is presented as a strategy for risk management, focusing on its philosophy and on the recent ordinances concerning air pollution control in large firing (combustion) installations.