中国生态补偿税收政策研究

A Study on Tax Policy for Chinese Ecological Compensation

随着我国经济的快速发展，资源缺乏和环境恶化将进一步加剧，中国的法律体系中，对资源使用者和环境破坏者的生态补偿义务在法律上没有相关规定。为此《中华人民共和国国民经济和社会发展第十一个五年规划纲要》中提出：“按照谁开发谁保护、谁受益谁补偿的原则，建立生态补偿机制”。这是促进环境外部成本内部化、实现环境有偿使用的重要政策。本文旨在从税收政策的角度出发来分析和研究与促进资源节约、环境保护的生态补偿问题，建立合理的适合中国的生态补偿税收制度，促进资源节约型社会的建设。

With the rapid development of China economy, resource scarcity and environmental degradation will further exacerbate. In China s legal system, there is no the relevant provisions of legal obligation for the resource users and the environment saboteurs. To this end, The People s Republic of China National Economic and Social Development 10th Five-Year Plan reads: Establish ecological compensation mechanism according to the principle of compensation, in another words, the people who develops resource should protect it, and the people who benefit from the environment should compensate it. It is the important policy to promote environmental external costs internalization and to achieve environmental compensation for the use. Through the tax policy point of view, this paper will analyze and research compensation in the promotion of resource conservation and environmental protection, and establish a reasonable compensation mechanism for China s eco-tax system in order to promote resource-saving society construction.