我国环境税的体系化进路及其展开

The Systematic Approach to and Development of Environmental Tax in China

从概念界分、立法模式等方面系统反思环境税的外部性理论,发现其不仅导致环境税法理论话语来源复杂、彼此杂糅的困境,而且引起环境税立法结构混乱错位等问题。环境税应基于权利—行为—责任的进路,以保护公共环境权为内核,对主体实施的环境公害与生态受益行为进行社会化规制,使其承担公法上的纳税义务,进而生成以污染排放税、资源产品税和生态补偿税费为核心的环境税体系。环境税以救济公共环境权的法律责任属性作为其法律上的正当性解释和依据,并以公共环境权—环境公害与生态受益行为—公共付费的不同类型作为厘清环境税类边界的标准。反思性理念和整体性视角可以为环境税法理论与规范体系提供整合平台,据此生成并完善我国绿色环境税法体系。

A systematic reflection on the externalities theory of environmental taxes,including conceptual boundaries and legislative models,reveals that it not only leads to complex and intertwined sources of discourse in environmental tax law theory,but also gives rise to problems of confusion and misalignment in the legislative structure of environmental taxes.Environmental taxes should be based on a legal paradigm of rights—actionsresponsibilities,with the protection of public environmental rights at its core,and impose social regulation on the environmentally harmful and ecologically beneficial behaviors of entities,making them bear tax obligations under public law.This,in turn,generates an environmental tax category centered around pollution emission taxes,resource product taxes,and ecological compensation fees.The legal justification and basis for environmental taxes lie in the attribute of legal responsibility for remedying public environmental rights,while regard environmental rights-environmental harm and ecological benefit behaviorspublic payment as criteria to clarify the boundaries of environmental tax categories.Reflective ideas and a holistic perspective can provide an integration platform for the theory and regulatory system of environmental tax law,which can be used to construct and improve China's green environmental tax law system.