生态环境损害赔偿金纳入政府非税收入的正当性

The Legitimacy of Including Ecological Environmental Damage Compensation into Government Non-tax Revenue

生态环境损害赔偿金纳入政府非税收入,不应局限于解决生态环境损害赔偿金的预算列支问题,还应考虑生态环境损害救济规则的变动,以避免法秩序内部的矛盾。《生态环境损害赔偿制度改革方案》中政府主导的生态环境损害替代修复机制不同于《民法典》确立的生态环境损害私法救济规则。在公共财产权体系下,建立政府与生态环境损害致害者之间的报偿关系,可以弥补生态环境损害赔偿金纳入政府非税收入正当性之不足。生态环境损害赔偿金作为受损生态环境损害的修复资金,应当作为政府非税收入中的“社会公共财产收入”,列入我国公共财产权体系,参照政府性基金预算进行支出管理。

The inclusion of ecological environmental damage compensation into government non-tax revenue should not be limited to addressing the budgetary allocation of such compensation.It should also consider changes in the rules for ecological environmental damage relief to avoid internal contradictions within the legal order.The government-led ecological environmental damage substitution and restoration mechanism in the“Reform Plan for the Ecological Environmental Damage Compensation System”differs from the private law relief rules established in the Civil Code.By establishing a compensation relationship between the government and the polluters within the public property rights system,the legitimacy of including ecological environmental damage compensation into government non-tax revenue can be enhanced.As a funding source for the restoration of damaged ecological environments,ecological environmental damage compensation should be classified as“income from social public property”within government non-tax revenue and be managed in accordance with government fund budgets.