【作者】 赵红超；

【导师】 王国清；

【作者基本信息】 西南财经大学 ， 财政学， 2011， 博士

【摘要】 科学发展观作为我国经济社会发展的指导思想,已逐渐落实成为国家的中长期战略规划。环境保护是我国的基本国策,建设资源节约型、环境友好型社会是我国经济社会发展的重要目标。水资源、空气资源、森林资源等环境资源是人类赖以生存和可持续发展的物质基础与基本前提,它们的保护与可持续利用问题必须受到重视。众所周知,现代经济的飞速发展和人类物质生活水平不断提高的同时也引发了一系列生态环境问题,比如水资源短缺和污染问题、空气污染导致的酸雨以及全球变暖问题、森林遭到乱砍滥伐导致的土壤沙化和水土流失问题,等等,因此迫切需要采取措施缓解这一状况。政府作为环境资源保护工作的主力军,必须要利用财政政策手段,安排财政资金用于促进环境资源的生产、分配、交换、消费过程,对有利于环境资源进行再生产与保护工作的行为给予补贴等政策支持,相反也要对过度和无效率使用环境资源以致干扰环境资源再生产进行的行为收取一定的税费等,以充分发挥财政政策在环境资源保护中的作用。本文以涉及环境资源的财政理论和财政政策为研究对象,首先对财政与社会再生产关系中的财政与环境资源再生产的关系进行了系统性研究,同时也使其成为本文论题的理论基础部分,并且反映到环境资源保护的工作实践。其次,利用补贴、税收等财政政策工具进行环境资源保护是政府环境财政活动的主要方面,不断健全完善环境财政理论、切实加强环境财政建设,对于规范指导政府财政用于环境资源保护的工作实践,提高环境资源保护的财政政策效果具有重要意义,本文于是对环境财政的相关问题进行了分析,然后又在分析借鉴国际社会的相关经验基础上,着力就我国在水资源、空气资源、森林资源这三种环境资源保护的财政政策,按照影响这些环境资源的生产或消费的结构分析视角分别进行了研究。整篇论文包含绪论部分共由六章组成,具体内容如下：绪论主要包括论文的选题背景与文献基础、论文的研究思路与方法、论文的研究框架与内容以及论文的创新与不足等方面。第一章是财政与环境资源再生产的关系研究。财政与环境资源再生产的关系从属于财政与社会再生产的关系,本章首先对财政与社会再生产的类别关系进行了述评,认为财政与社会再生产的关系除了包含传统的,即一般的财政与物质资料再生产、财政与人口再生产的关系外,还包含财政与环境资源再生产的关系。那么其关系具体是怎样的昵?本章于是在对环境资源以及环境资源再生产进行认识的基础上,对财政与环境资源再生产的关系之财政与环境资源的生产、分配、交换、消费环节的关系进行了逐个分析,认为它们之间存在相互决定、影响和制约的关系。第二章是环境财政的基本范畴及国际经验借鉴。健全完善环境财政相关理论,将补贴、税收(收费)等财政政策工具作用于环境资源保护工作,对于强化和提高环境资源保护的财政政策效果、维护和促进环境资源再生产的顺利进行十分必要。本章首先对环境财政的内涵与特点、环境财政的政策工具及政策效果进行了分析,其次,环境财政的相关理论必然会在财政用于环境资源保护的实践中得到应用和巩固,于是本章又着重就国际上关于水资源、空气资源、森林资源这三种环境资源保护的财政政策的实践经验进行了分析借鉴,用以指导我国的相关环境资源保护工作。第三章是我国水资源保护的财政政策研究。本章主要基于影响水资源生产和消费的财政政策之结构分析视角,首先对我国的水资源概况和水资源保护财政政策的研究进展进行了介绍分析,提出要系统地进行水资源保护财政政策研究。在我国影响水资源生产的财政政策方面,本章首先就目前的水资源财政投入现状进行了分析,然后着重就政府补贴和水资源生态补偿转移支付制度的改革与完善进行了探讨,收入措施上主要就水污染收费(污水排污费、污水处理费)的征收现状及其费改税问题进行了探讨。在我国影响水资源消费的财政政策方面,其主要表现为征收水资源费,本章于是着重就水资源费的征收现状及其费改税问题进行了分析。第四章是我国空气资源保护的财政政策研究。本章主要基于影响空气资源生产和消费的财政政策之结构分析视角,首先对我国的空气资源概况和空气资源保护财政政策的研究进展进行了介绍分析,认为需要在空气资源财政投入政策上加强研究。所以,在我国影响空气资源生产的财政政策方面,本章对目前的空气资源财政投入政策现状及相关政策的完善进行了探讨,另外本部分还就我国在开征燃油税后仍然面临的一些问题及其完善措施以及开征机动车环境税的问题进行了探讨。在我国影响空气资源消费的财政政策方面,本章主要就二氧化硫排污收费的征收现状及其费改税问题、二氧化碳税的开征问题以及进行碳排放交易等政策进行了分析。第五章是我国森林资源保护的财政政策研究。本章主要基于影响森林资源生产和消费的财政政策之结构分析视角,首先对我国的森林资源概况和森林资源保护财政政策的研究进展进行了介绍分析,提出应在林业财政政策逐步完善的基础上,需要对一些政策进行重新分析,以适应新形势需求。在我国影响森林资源生产的财政政策方面,本章主要就能够促进植树造林和天然林保护等森林资源生产的林业补贴(主要包括林业补助费和林业贴息贷款)以及林业基金政策进行了分析。在我国影响森林资源消费的财政政策方面,其主要表现为各种林业税费政策,我国目前的林业税收负担有所缓解,但是林业规费还比较多,需要进一步清理,本文对此也进行了探讨。总的来看,本文在涉及环境资源的财政理论和财政政策研究方面进行了一些新的探索,主要表现在：1.基于对环境资源再生产的进一步理解,针对传统财政理论中财政与社会再生产的关系研究限于财政与一般的物质资料再生产的关系研究,至多还包括财政与人口再生产的关系研究,从而拓展了财政与社会再生产关系的研究范围,创新性地系统研究了财政与环境资源再生产的关系问题。目前,从马克思再生产理论角度来研究环境资源问题已越来越受到人们的重视。再生产在结构上一般包括自然再生产和社会再生产,与此相适应,环境资源再生产如无特别说明同样也包括自然再生产和社会再生产。在此基础上,本文认为,不同的环境资源,其自然再生产和社会再生产又分别表现出一定的特性,其再生产的结构特征具有一致性和差异性。从人类的自身再生产和经济再生产周期这一标准来看,像野生动植物、森林以及水、空气等环境资源,其自然再生产和社会再生产都是明显的即是显著性的,在人类活动作用下二者紧密地交织在一起,因而,这些环境资源的再生产在结构特征上具有一致性。但像煤、石油、天然气、矿石等环境资源,其自然再生产不是明显的即是隐匿性的,不过其社会再生产是显著性的,这种显著性的社会再生产与隐匿性的自然再生产同样交织在一起,因而,这些环境资源的再生产在结构特征上具有差异性。对环境资源再生产的理解,本文还认为,不论是一般的物质资料再生产还是人口再生产,都需要以一定的环境资源再生产为前提,且环境资源再生产在本源上可归之于物质资料再生产,但又区别于一般的物质资料再生产,因其自身的特殊性而成为继一般的物质资料再生产和人口再生产之外的另一种社会再生产类型。因此,基于以上对环境资源再生产的进一步理解,我们注意到,在传统财政理论中关于财政与社会再生产的关系研究仅限于财政与一般的物质资料再生产的关系研究,至多还包括财政与人口再生产的关系研究,虽然从已有研究成果看,人们在财政与一般的物质资料再生产关系方面的研究是正确而完整的,在财政与人口再生产关系方面的研究也取得了一些进展,但是如今我们在分析财政与社会再生产的关系时,显然还必须把财政与环境资源再生产的关系问题纳入我们的研究视野,这样才能使我们的财政理论更加完善,避免不应有的财政政策失误。对于财政与环境资源再生产的关系,从现有的资料看,目前仅限于对这一问题的提出,还未有对它进行展开分析,故此,本文对该问题进行了系统性研究。本文认为,财政与环境资源再生产的关系研究隶属于财政与社会再生产的关系研究范围,财政与社会再生产的关系原理可以具体反映并应用到财政与环境资源再生产的关系上来,国家财政活动必然会参与到环境资源再生产的生产、分配、交换、消费环节中来,环境资源再生产反向也要影响整个财政分配活动的进行,进而财政与环境资源再生产的关系就表现为财政与环境资源再生产各个具体环节的关系。总的来看,财政与环境资源的生产、分配、交换和消费存在相互影响、相互促进和相互制约的关系。2.基于国内外理论与实务界关于环境财政的不同理解,探索性地提出了环境财政的新定义。作为政府财政用于环境资源保护工作的实践指导,建立健全环境财政相关理论对于强化和提高环境资源保护的财政政策效果、维护和促进环境资源再生产的顺利进行具有重要意义。关于什么是环境财政,有的将其看作是环境税收(收费),有的将其看作是税收、补贴等一系列财政政策工具,还有的将其看作是一种政府收支活动,其认识是不断深化的,值得肯定,但还不够。我们知道,政府财政活动除了组织收支活动以外,还包括调节控制、监督管理的活动等,政府在实施环境财政的过程中除了要利用财政政策工具组织收支活动以外,至少还要对其进行计划调节、评估监管等。而且随着市场经济的发展,当今治理环境问题时一个很重要的趋势就是强调利用市场手段、发挥环境市场机制作用,如进行排污权交易等,而这些很明显并不局限于政府收支活动,其还涉及到政府财政的控制管理活动等,故它应是一种更具广泛意义上的政府与市场结合的政府经济活动。因此,本文认为,所谓环境财政,也即环境资源财政,是政府以市场为基础,充分利用各种财政政策工具调节市场主体行为,参与环境资源的生产、分配、交换、消费环节,从而实现环境资源和生态环境保护并最终促进环境资源再生产与经济社会可持续发展所进行的一系列经济活动,它是公共财政建设的重要组成部分。3.基于对环境资源生产或消费环节的影响不同,对我国在水资源、空气资源、森林资源三种环境资源保护的财政政策分别进行了梳理,就其进一步改进提出了相应的对策建议。应该讲,相关我国在水资源、空气资源、森林资源三种环境资源保护的财政政策,目前的研究已经比较多,在有些方面的进展还比较显著。鉴于此本文根据财政与环境资源再生产关系的理论基础,基于影响这三种环境资源生产或消费的结构视角,一方面对这些研究成果进行了归纳、分析和整理,同时又在充分借鉴这些成果的基础上,通过紧密联系当前实际,对有关问题进行重新审视,就其进一步的改进提出一些建设性意见。(1)关于我国水资源保护的财政政策,人们的研究重点多是对水资源使用和造成水污染的行为征税(费)问题,而关于政府投入方面的财政政策研究较少。鉴于此,本文将它作为影响水资源生产的财政政策范畴,就我国水资源财政投入现状以及就财政补贴、水资源生态补偿转移支付制度等问题进行了针对性分析,当然,文中也对目前人们所关注的水污染费改税问题以及影响水资源消费的财政政策之水资源费改税问题进行了探讨。(2)关于我国空气资源保护的财政政策,人们的研究重点集中于对造成空气污染的行为征税(费)问题,但作为整个财政政策体系来讲,这种做法是不完善的,仍还应包括财政投入方面的政策研究。于是本文也将它作为影响空气资源生产的财政政策范畴进行了分析,并还就我国征收燃油税后仍待解决的问题、开征机动车环境税问题,以及影响空气资源消费的财政政策之二氧化硫排污收费及费改税问题、开征二氧化碳税面临的问题、碳排放交易问题等进行了探讨。(3)关于我国森林资源保护的财政政策,人们的研究重点多是对以森林为经营对象的林业财政政策进行分析,其无论在理论上还是实践中都已得到长足发展,日臻成熟。但是本文认为,经过若干年的改革,比如像影响森林资源生产的财政政策之林业补贴、林业基金,以及影响森林资源消费的财政政策之林业税费等诸多林业财政政策已发生了较大变化,这就要求我们必须对这些政策进行重新分析,以适应新的形势需求。本文对这些政策项目存在的问题通过结合当前的形势分别进行了分析,并提出了相应的对策建议。虽然本文对上述几个方面作了尝试性探索,但论文不足之处也比较突出。比如,我们知道,环境资源财政涉及的面比较广,其中的任何一个方面均可展开深入分析,独立成文,所以研究难免挂一漏万。而且即便笔者力求做到全面系统的问题分析,但由于笔者的理论素养、实践经验、知识结构尤其是缺乏环境相关的知识背景,对某些问题的分析还显得相当肤浅和笼统。另外,本文侧重于理论分析和定性分析,还缺乏计量实证检验,这样也降低了一些问题的说服力。这些都需要在以后的研究中作不断的改进、扩展与完善。更多还原

【Abstract】 As the guiding ideology In China’s economic and social development, the Scientific Concept of Development has gradually become a national long-term strategic planning. Environmental protection is China’s basic state policy, and to build a resource-conserving and environment-friendly society is the important goal in China’s economic and social development. Water resources, air resources, forest resources and other environmental resources are the material foundation and basic premise for human survival and sustainable development, their protection and sustainable utilization problems must be valued highly. As is known to all, the modern economic rapid development and human material life level increases also sparked a series of environmental problems, such as water shortage and pollution, air pollution cause acid rain and global warming caused by overcutting forest, soil desertification, soil erosion, etc, so need to take measures to alleviate this situation urgentty. As the main force of environment resources protection, the government must use fiscal policy, arranging funds for promoting the process of production, distribution, exchange, consumption of environment resources, to give subsidies to the behaviors in favor of environment resources reproduce and protection work, to charge tax to excessive and inefficient use of environmental resources so that interfere with the act of environmental resources reproduction, in order to give full play to fiscal policies in the role of the protection of environment resources.As research objects on the fiscal theory and policy of environmental resources, this article firstly makes systematic studies on the relationship of public finance and environment resources, and also makes it theoretical basis, and reflects it to environment resources protection practice. Secondly, using subsidies, tax and other fiscal policy tools for the protection of environment resources is the main aspects in government environmental financial activities, to continuously perfect environment finance theory and strengthen environmental financial construction is significant to standardize the practice for guiding environment resources protection, increasing the fiscal policy effect, this paper analyzed problems related and then based on the reference to the international society experiences, studied on fiscal policy of China’s water resources, air resources, forest resources protection. Containing the introduction section, the whole thesis has six chapters and the concrete content as follows:The introduction mainly includes the paper’s background and literature foundation, research ideas and methods, research framework and contents, innovation and insufficiency, etc.Chapter 1 studied the relationship between public finance and environmental resources reproduction. It is belonged to the one between public finance and social reproduction, this chapter makes a review on the relationship between public finance and social reproduction, and argues that, the relationship, between public finance and social reproduction, includes the one not only between public finance and material information reproduction but also between public finance and population reproduction, and also the relationship between public finance and environmental resources reproduction even more. There exists a close nexus with mutual decision, influence, and restraint between public finance and production, distribution, exchange and consumption in environmental resources reproduction.Chapter 2 studied the general theory of environmental finance and the international experience. To perfect environment finance theory is necessary to strengthen and improve fiscal policy effect, maintain and promote environmental resources reproduction smoothly This chapter analyzed the meaning and features, policies tools and policy effect of environmental finance secondly, and then analyzed emphatically the international experience about water, air and forest resources protection, to guide our work related environment resources protection, because the theory related environmental finance applied in the practice must be used and consolidated to the protection of environment resources.Chapter 3 studied the fiscal policy of China’s water resources conservation. This chapter at first analyzed the general situation of the fiscal policy of China’s water resources conservation; propose to research systematically the fiscal policy of water conservation. So this chapter analyzed the current situation in the water resources protection in our country, and then discussed emphatically government subsidies and water transfer payment system of ecological compensation is to reform, on the other hand, this chapter discussed the current water resources fee and water pollution charge (sewage wastewater and for sewage processing) in our country, and the situation of the reform of tax should make money questions were discussed.Chapter 4 studied the fiscal policy of China’s air resources protection. This chapter at first analyzed the general situation of the fiscal policy of China’s air resources conservation, and concludes that the research is still weak in the financial input, and then analyzed the problem, and also the related policy probes. In fiscal fundraising aspects, this chapter studied SO2 emission charges, a carbon tax, fuel; motor vehicle environment tax issues were discussed. SO2 emission charges levied mainly is the reform of the system of sulfur dioxide tax. The large increase in carbon dioxide impact of global problems, one of the important means of controlling carbon dioxide emissions is levying carbon tax. After our country collecting the fuel, there are still some problems need to be improved. In addition, motor vehicle pollution has become the main reason in China’s cities air pollution, with the reform process of motor vehicles tax, it is also necessary to implement vehicles environmental tax.Chapter 5 studied the fiscal policy of China’s forest resources protection. This chapter at first analyzed the general situation of the fiscal policy of China’s forest resources conservation, and proposes that we should need to be some policy analysis, under the introduction and analysis about the forestry fiscal policy on the basis of perfecting gradually, in order to adapt to the demand of new situation. The expenditure policy of finance in forestry, this chapter discussed on various types’ forestry subsidies in China, think it need in perfecting the basis of financial subsidy way, and actively expand forestry financing channels, conduct forestry and financial institutions loan cooperation. Income policy, China’s current forestry tax burden is becoming easy, but forestry fees need clear further more. On forestry fund, it need to improve the use benefit of it, and gradually returned the raising fund to the forestry producers, and build the forestry fund system, and combined with the establishment of the forest carbon market, make more funds for forest ecological benefit compensation.Overall, the paper made some new exploration, based on the fiscal theory and policy of environmental resources, mainly displays in:1. Because the general study of the relationship between public finance and social reproduction in the traditional finance theory includes only the relationship between public finance and material goods reproduction, at most includes the relationship between public finance and population reproduction, the paper expanded the research coverage, and breakthrough to study the problem of the relationship between public finance and environment resources reproduction systematically.Public Finance is included the allocating link of social reproduction, and the social reproduction principle is an important part of the socialist finance theory basis, and to value and perfect the study of the relationship between finance and social reproduction, is the basic premise of all financial distribution activities, formulating and implementing all fiscal policy. In this sector, long-term the study focus was on finance and material goods reproduction, and later by the influence of Marx "two production" theory again, expanded to the relationship between finance and population reproduction. From the existing research results, it’s accurate and complete in the research on finance and material goods reproduction relations, and it also made some progress in the research on finance and population reproduction relations. However, we know, whether material goods reproduction or population reproduction, both need environmental resources reproduction as the premise, so when we analyze the relationship between finance and social reproduction, we must consider the status and effect of environmental resources, and make finance and environmental resources reproduction relations study into our vision, such make our finance theory to be more perfect, avoid some policy mistakes. For finance and environmental resources reproduction relational question, existing material currently limited to propose this problem, and so, this paper analyzed the problems systemically.About the relationship between finance and environmental resources reproduction, this paper considered, environmental resources reproduction belongs to a kind of social reproduction, finance and environmental resources reproduction relationship belongs to the relationship between finance and social reproduction research coverage, finance and social reproduction relationship principle can specifically reflect and applicant into finance and environmental resources reproduction relationship, national finance activities must be involved in the production, distribution, exchange, consumption links of environmental resources reproduction, reversely will affect the entire financial distribution activities, and finance and environmental resources reproduction relations is the relations between environmental resources reproduction each particular link and finance. Overall, there exits influences on each other, promote each other and interdependent relationship between finance and environmental resources production, distribution, exchange and consumption.2. Based on the different understanding about environmental finance on theory and practice at home and abroad, proposed the new definition of environmental finance constructively.As the practical guidance of government finance for environmental resources protection, to establish and perfect environmental financial related theory has the important meaning for strengthening and improving environmental resources protection fiscal policy effect, maintaining and promoting environmental resources reproduction smoothly. Overall look, the understanding on the environment finance meaning, early studied the fiscal revenue policy strictly, such as the environmental taxes (charge), and then included the subsidies and tax etc., that is a series of fiscal policy tools (income and expenditure two aspects), and later as a government payment activities such a deepening process, it is worth affirmation, but not enough. We know that, except organization payment activities, the government financial activities include still adjusting control, regulatory activities etc, and with the development of market economy, a very important trend in the control environmental problem that is emphasized to use market means that the market mechanism, give full play to the environment, such as emissions trading, which obviously is not limited to the government payment activities, it should be a broader sense of the government economic activity with government and market.Therefore, this paper suggests that, environmental finance, namely environmental resources finance, is a series of economic activity, which is based on the market, make full use of various financial policy tools to regulate the market main body behavior, to participate in the environmental resources of the means of production and distribution, exchange, consumptive link, so as to realize the environmental resources and ecological environment protection and eventually promote environmental resources reproduction and economic social sustainable development, it is an important part of public finance construction.3. Based on the research on our water resources, air resources, forest resources protection fiscal policy, the paper made the further improvement suggestions on the corresponding countermeasures.In water resources, air resources, forest resources, three kinds of environment resources protection fiscal policy, the present study has more, in some progress is still relatively remarkable. In view of this, on one hand, the results of these study were summarized, analyzed, in fully absorb again, at the same time, on the basis of these results through close contact of current and actual problems concerning its further rethink the improvement, the author puts forward some constructive opinions. (1)About the protection of water on our fiscal policy, the research point on water use and how is the behavior of water pollution taxes (fees) problems, and about the government invests less fiscal policy. In view of this, this article on water resources protection financial investment aspects of financial subsidies, water transfer payment system of ecological compensation for the problems such as targeted analysis. Of course, this paper also concerns of the people at present problems of water resources, water pollution tax reform is discussed. (2) About China’s air resources protection fiscal policy, people’s research focused on the behavior of to cause air pollution taxes (fees) problem, as the whole fiscal policy system speaking, this kind of practice is not perfect, still should also include financial commitment policy study. This paper analyzed about this, and SO2 emission charges and tax issues, collecting the carbon tax, fuel oil tax problems facing still un-solved problems, collecting the motor vehicle environment tax problems were discussed. (3) About our forest resources protection fiscal policy, people on the research emphasis in the forest is more for management object forestry fiscal policy are analyzed, the both in theory and practice has been rapid development, more and more mature gradually. But is considered in this paper, through years of reform, such as forestry subsidies, forestry taxes, forestry fund etc forestry fiscal policy has undergone great changes, which requires us to analyze these policies again, in order to adapt to the new situation needs. Based on the problems existing in the policy program by combining the current situation separately carried on the analysis, and put forward the corresponding countermeasures and suggestions.Although this paper make a tentative exploration on several aspects above, but the deficiency is outstanding. For example, environmental resources finance has wider aspects; any of these aspects are launched thorough analysis, independent documents, so the study is narrow unavoidably. And even if the author strives to be comprehensive system analysis, but because the author’s theoretical accomplishment, practical experience, the knowledge structure especially lack of environment related knowledge background, the analysis to certain questions still appear quite shallow and general. In addition, this paper focuses on the theoretical analysis and qualitative analysis, still lack of measuring empirical test; this also reduces the some problems persuasive. These all require continuous improvement and expansion in the later study.更多还原