基于生态足迹的生态税费机制探讨

A Study on Ecological Tax System Based on Ecological Footprint

生态补偿资金的稳定来源,是生态补偿机制能否建立的核心和关键。本文通过研究当前我国财税政策和生态足迹的成果,提出了基于生态足迹的生态税费机制,通过核算不同行业和区域的生物性消费和能源消费产生的生态足迹确定生态税费,通过税收方式,建立生态赤字地区和行业补偿向生态盈余地区和行业补偿的机制,通过收费方式,直接享受生态服务的企业和个人,向提供生态服务的区域和个人缴纳生态服务费。

A stable source of ecological compensation fund is the core and key element for ecological compensation mechanism to be established. By studying fiscal policy and the achievements of ecological footprint in China, this article puts forward an eco- logical tax system based on ecological footprint, which includes three steps. First, it determines ecological tax and fee by calcu- lating the ecological footprint produced by biological and energy consumption of different industries and regions. Second, it sets up the mechanism of the ecological deficit area and industry making compensation to the ecological surplus region and industry through tax. Third, the enterprise and individual who enjoy direct ecological Services should pay for the area and individual who provide these services by charging.