浅议排污费征收审计模型的设定及应用

重点论述了排污费征收各个环节的法定程序及设立排污费征收审计模型的方法及应用.     

Tourism and wetland conservation: application of travel cost and willingness to pay an entry fee at Ghodaghodi Lake Complex,Nepal

This study investigated the need and applicability of wetland tourism for resource conservation, using the case of Ghodaghodi Lake Complex, a Ramsar Site in western Nepal. The travel cost method (TCM) was used to determine the recreation potential of the lake complex, while the contingent valuation method (CVM) was used to calculate willingness of visitors to pay an entry fee as a payment vehicle for conservation. The per capita travel cost was found to be NPR 540 (US $7.71), while the mean willingness to pay an entry fee was NPR 34 (US $0.48) per visitor per entry. In addition, factors affecting wetland visitation rates and maximum willingness to pay were identified. Policy implications include the establishment of an entry fee system to offset conservation budgetary constraints, government investment in social benefits equating to at least per capita travel cost identified, and public‐private partnerships, with community participation in tourism promotion and wetland conservation.     

论矿产资源补偿费与资源税法律制度的再协调

2014年11月,国家财政部发文将矿产资源补偿费的费率降为零,在实质上"取消"了这一费种。从财政部的本意来说,此举是为了清费利税、减轻矿产开发企业负担。但从性质来说,矿产资源补偿费是国家让渡所有权的对价,其费率降为零将带来国有资产流失的风险,且矿产资源补偿费的征收是由《矿产资源法》所规定的,财政部变相取消全国人大立法确定的费种,这一行为缺乏法理基础,值得商榷。笔者认为资源税费的定位混乱是这一问题发生的根源。笔者通过法理分析和历史沿革考察发现,长期以来,由于立法者没有意识到矿产资源补偿费的价值内涵,错误的将其划归行政事业性收费序列,导致其在整个资源税费体系中处于边缘地位,进而使得长期以来矿产资源补偿费费率偏低,无法充分体现国家利益。而资源税的定位混乱也是其在实际运行中偏离了其级差调节和生态补偿的既定轨道,这具体体现在资源税的计征方式与税收收入使用的不合理上。在矿产资源补偿费费率被降为零后,资源税的税收收入作为地方政府的一般预算收入无法发挥矿产资源补偿费专款专用的效果,这一举动势必对生态治理造成不利影响。资源税改革刚刚拉开大幕,笔者建议在未来的资源税改革法律路径上应当构筑完善的法律体系,以法律规范确定二者的应有地位,同时改革二者的计征方式,将回采率系数纳入资源税征收的考量因素中,并将资源税收入作为省内财政收入的专项转移支付资金,用于矿产开采地的生态治理。最后在此基础上建立起以矿产资源补偿费为核心的资源税费体系,以实现经济发展与生态保护之间的协调。     

瑞士电子废物生产者责任延伸制度

通过研究瑞士推行的生产者责任延伸制度原则下的各相关方的责任和组织形式,电子废物收集和再生利用的ARF资金系统和监督管理方式,总结出瑞士电子废物管理取得的成功经验,并提出我国电子废物回收管理的建议。     

中国环评制度的独特运行机制探讨

对比了国内外环境影响评价制度的运行机制发现,发达国家环评制度的有效实施依赖于污染追责制度,而我国环评制度对污染追责制度的依赖性较小,形成了独立发挥作用的运行机制. 我国环评制度的缺陷体现在:①缺乏解决信息成本问题的有效途径;②部门权力边界限制了环境管理的激励约束能力. 据此,建议我国环评制度从2个方向加以改进,一方面完善污染追责制度,建立环评制度对污染追责制度的依赖关系;另一方面,延续过去环评制度的改进方向,继续独立于污染追责制度之外,使环评制度独立、有效地针对项目主体发挥激励和约束作用.      

税费改革时的环境税设立

基于国家“消费立锐”的大背影，环境税的出台会引起原有环境费制度的调整，分析了设立环境税后环境税的概念及其法律特性，环境税、费各自的特点与相互联系等有关问题探讨了当前建立较完善的彼此协调的环境税费体系。     

MARPOL 73/78附则Ⅵ的生效及其相关问题

介绍了MARPOL73／78公约附则Ⅵ的生效及其相关问题。     

Estimating the Effect of Protected Lands on the Development and Conservation of Their Surroundings

Abstract:  The fate of private lands is widely seen as key to the fate of biodiversity in much of the world. Organizations that work to protect biodiversity on private lands often hope that conservation actions on one piece of land will leverage the actions of surrounding landowners. Few researchers have, however, examined whether protected lands do in fact encourage land conservation nearby or how protected lands affect development in the surrounding landscape. Using spatiotemporal data sets on land cover and land protection for three sites (western North Carolina, central Massachusetts, and central Arizona), we examined whether the existence of a protected area correlates with an increased rate of nearby land conservation or a decreased rate of nearby land development. At all sites, newly protected conservation areas tended to cluster close to preexisting protected areas. This may imply that the geography of contemporary conservation actions is influenced by past decisions on land protection, often made for reasons far removed from concerns about biodiversity. On the other hand, we found no evidence that proximity to protected areas correlates with a reduced rate of nearby land development. Indeed, on two of our three sites the development rate was significantly greater in regions with more protected land. This suggests that each conservation action should be justified and valued largely for what is protected on the targeted land, without much hope of broader conservation leverage effects.     

当前排污费征收中的问题和发展方向

本文针对在2000年“一控双达标”工作后排污费征收中出现的问题，提出了相应的解决办法，同时对排污费今后的发展作了简要阐述。     

排污费开征“三书”制探索

探讨在社会主义市场经济条件下排污收费工作新思路，从内容，实施和效用方面介绍了排污费开征实行“三书”制新方法。