环境税与环保制度的协调

排污费改革为环境税是环境保护领域的重大课题,环境税开征必须充分协调好与环境保护制度之间的关系。为协调与环境污染总量控制等环境行政管控制度的关系,应注重加强环境税的合作征管和联合执法,为行政管控提供较为顺畅的信息机制。为协调与排污权交易等环境经济制度的关系,应加强成本效益分析,妥善分配部门间权力与利益,并根据经济社会发展情况处理好地区发展和结构性配置等问题。     

市场机制下开征环境税可行性探讨

本文以适应我国建立社会主义市场经济体制下的形势和解决环境问题途径,对开征环境税的可行性进行了初步探讨。     

日本开征环境税

日本政府近日通过2011年度税制改革大纲,决定从2011年10月1日起分阶段开征环境税。2015年以后,预计每年能征收环境税2400亿日元。日本环境省测算,开征环境税将导致汽油、煤油、柴油价格平均每升上涨0．79日元。     

环境税政策改革与我国环保产业发展的探讨

2008年,在我国实行全面节能减排的形势下,开征环境税将会成为政府重点推进的税收政策之一,国家有关部门目前正在研究出台环境税的征收管理办法.环境税政策的改革必将对企业的生产经营活动产生巨大影响,也将使我国税费征收逐渐走向"绿色化".本文对环境税的开征对环保产业发展产生的影响进行了初步探讨.     

开征环境税宜早不宜迟

就我国环保经济政策而言,目前主要是以各项收费为主,征税为辅。这种以费代税的办法,不仅造成各种税费的不统一,而且不利于征缴力度的进一步加大。随着我国环境治理工作的推进,以税代费,在我国建立统一的环境税制度已经刻不容缓。     

中国独立型环境税方案设计及其效应分析

环境税是当前国家正在推进的一项重要的环境经济政策改革。本研究从分析环境税的内涵和实施基础出发,提出了我国独立型环境税税制设计方案,对污染排放税目、污染产品税目、生态保护税目和碳排放税目的具体税制要素进行了设计,测算了不同组合方案下的环境税可能收入水平。利用环境CGE模型分析了环境税征收对GDP、物价、生产、消费、贸易和要素资源配置的影响,提出了环境税的实施路线图。     

构建中国环境税法律体系之设想

目前中国并没有专门用于环境目的的税种,环境管理的经济手段主要依靠资源税、消费税等相关税种与排污收费制度,但其均存在征收范围过窄、环保意义不突出等问题。因而应从面临的现实环境问题出发,兼顾税收体系的总体平衡,在完善现有相关税种的基础上开征新的环境保护专项税,从而建立起以排污税、产品消费税、资源税为基本构成的融入型环境税收体系。     

对运用和强化经济手段保护环境的探讨

本文论述了在市场机制下，运用现行环境经济手段保护环境出现的新问题，针对当前经济政策的实际情况，探讨了若干与社会主义市场经济相适应的环境经济手段，并提出了一些建议。     

期待环境税早日开征

研究了近两年的环境税征收方案,在日前由国务院批复的《关于2009年深化经济体制改革工作的意见》中得到重申：加快理顺环境税费制度,研究开征环境税。5月31日,有关专家对记者表示,目前财政部正在与环保部、国家税务总局共同研究环境税的开征问题,迄今为止还没有拿出最终方案,开征环境税也没有明确的时间表,但一定会“尽快”。     

Environmental management and firm performance: a case study

This study has as its aim to help to clarify the relationship between environmental management and economic performance by integrating it into a wider framework that includes the relationship between environmental strategy and firm performance, the latter being understood as the combination of environmental performance, competitive advantage and economic performance. A case study of the COATO farming cooperative showed us that its environmental management, focused on prevention logic, has had a positive net effect on its environmental performance. Besides, the order in which these practices were adopted favoured the development of new organisational capabilities that have contributed to the appearance of advantages derived from the greater accumulated experience of employees in creating new projects that are designed to reduce residues and pollution. COATO has also obtained a competitive advantage in differentiation thanks to an improved brand image and to its increased credibility in business relationships. Finally, a positive correlation exists between the pioneering proactive strategy adopted by this cooperative and the improvement of its firm performance with respect to the other firms in its sector.     

Environmental auditing: Theory and applications

The environmental audit has become a regular part of corporate environmental management in Canada and is also gaining recognition in the public sector. A 1991 survey of 75 private sector companies across Canada revealed that 76% (57/75) had established environmental auditing programs. A similar survey of 19 federal, provincial, and municipal government departments revealed that 11% (2/19) had established such programs. The information gained from environmental audits can be used to facilitate and enhance environmental management from the single facility level to the national and international levels. This paper is divided into two sections: section one examines environmental audits at the facility/company level and discusses environmental audit characteristics, trends, and driving forces not commonly found in the available literature. Important conclusions are: that wherever possible, an action plan to correct the identified problems should be an integral part of an audit, and therefore there should be a close working relationship between auditors, managers, and employees, and that the first audits will generally be more difficult, time consuming, and expensive than subsequent audits. Section two looks at environmental audits in the broader context and discusses the relationship between environmental audits and three other environmental information gathering/analysis tools: environmental impact assessments, state of the environment reports, and new systems of national accounts. The argument is made that the information collected by environmental audits and environmental impact assessments at the facility/company level can be used as the bases for regional and national state of the environment reports and new systems of national accounts.     

Environmental flows for rivers and economic compensation for irrigators

Securing flows for environmental purposes from an already fully utilized river is an impossible task--unless users are either coerced into freeing up water, or offered incentives to do so. One sensible strategy for motivating users to liberate volumes is to offer them economic compensation. The right amount for that compensation then becomes a key environmental management issue. This paper analyses a proposal to restore and maintain ecosystems on a stretch of the Río Conchos in northern Mexico, downstream from a large irrigation district that consumes nearly all local flows. We present here estimates of environmental flow requirements for these ecosystems and compute compensation figures for irrigators. These figures are derived from crop-specific irrigation water productivities we statistically estimate from a large set of historical production and irrigation data obtained from the district. This work has general implications for river ecosystem management in water-stressed basins, particularly in terms of the design of fair and effective water sharing mechanisms.     

环境保护与公众参与

法律赋予每个公民参与环境保护的权利,公众参与环境保护的深度和广度的提高对促进环境保护工作起着相当重要的作用.立法、行政、司法等部门应在法律法规的制定、政府环境决策、环境信息披露、环境纠纷诉讼等方面为公众参与环境保护积极创造条件,畅通参与渠道,确保公众的参与权得到真正有效的行使.     

Contemporary Western Rural USA Economic Composition: Potential Implications for Environmental Policy and Research

/ The rural West of the United States is considered strongly antienvironment. The traditional economic reliance of the area on natural resources has long explained this antienvironment stance. The region consistently elects federal officials who as a group consistently vote against environmental bills and seek to undo existing federal environmental regulation. These politicians defend their antienvironment actions based on their perception of the economic composition and interests of the region. Recent studies, however, have suggested that rural residents are increasingly concerned about environmental issues. These studies, however, lack a consistent theoretical basis. This article uses an alternative economic typing system to examine the economic composition of rural Idaho and suggests that the results found using the alternative typing system might provide a theoretical basis to explain why some studies are finding increased rural environmental support. The results show that rural Idaho is much more economically diverse using this alternative typing methodology compared to the outcomes of traditional USDA economic methodologies. The policy and research implications of these findings are examined.KEY WORDS: Rural; Environmental policy; Economic composition     

我国环保投入财税政策的现状及启示

分析了我国环保投入财税政策的现状,对比国内外相应政策,指出现阶段我国环保财政存在投入仍然不足、投资结构不合理、财税政策对促进环保投入的效果不明显等问题;总结国外经验,提出应加大财政资金投入、综合运用多种财政工具以及深化环保税收政策的改革等对策,以促进我国环保产业稳健、迅速发展。     

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。     

我国环保产业技术现状与发展方向

本文对我国环保产业技术现状进行了全面分析,并指出我国环保产业技术与国外的差距和不足,同时针对环保产业技术落后的各种因素和实际需要,提出了我国环保产业技术的发展方向。     

关于四川省环保产业发展的几点思考

作者以较长时间关注四川省环保产业,结合主持四川省环保产业"十二五"发展规划的编制,对四川环保产业的目标确定、发展方向和重点领域、产业布局及园区建设、机制体制创新等有关问题进行深入思考的总结。本文提出从新的高度认识发展环保产业的意义,从必要性和可行性两方面考虑制定环保产业发展目标。首次提出了环境差别化的概念,并根据环境差别化和比较优势确定环保产业发展方向和重点领域。本文还剖析了四川环保产业园区建设存在的问题,并提出了破解的办法。本文最后提出了通过机制体制创新、加强科技支撑、完善统计制度、拓宽融资渠道等措施推动四川省环保产业又好又开发展的建议。     

我国环境监测仪器行业2008年发展综述

概述了2008年我国环境监测仪器生产企业发展的情况,以及环境在线监测仪器的生产销售情况;分析了环境监测仪器行业存在的主要问题,并提出了相关建议。