摘要
生态环境损害法律责任作为生态环境损害修复和生态环境质量提升的重要工具,为环境法与民法,甚或行政法和刑法等法域所整体重视。但是,各部门法创设的生态环境损害责任“各自为政”甚至“彼此掣肘”,致使生态环境损害责任体系未能形成。环境保护税具有隐形的法律责任属性,实为一种特殊的生态环境损害责任,当为生态环境损害责任体系的重要组成部分。要想消除环境保护税与其他生态环境损害责任并处而致的偏离法秩序统一理念、违反禁止重复评价原则、有违比例原则之法理隐忧,则应明确环境保护税款优于其他生态环境金钱给付的责任位序,确立环境保护税款可折抵其他生态环境金钱给付的责任限度,构建以生态环境保护基金为载体的专用机制。
As an important tool for repairing ecological environmental damage and improving ecological environmental quality, the legal liability for ecological environmental damage is overall valued by environmental law,civil law, even administrative law and criminal law. However, the liability for ecological environmental damage created by the legal branches is independentand even constrained by each other.Therefore, the responsibility system for ecological environmental damage has not been formed. The environmental protection tax has the invisible “legal liability”attribute, which can be said that it is a special liability for ecological environmental damage,and should be an important part of the responsibility system for ecological environmental damage. The combination of environmental protection tax and other liabilities for ecological environmental damage deviates from the unity of legal order, violates the principle of the prohibition of double evaluation and the principle of proportionality. To eliminate these legal concerns,it is necessary to clarify the priority of environmental protection tax over other ecological environmental payment, to establish the limitation that environmental protection tax can be deducted from other ecological environmental payment, and to build a special earmarking of revenue mechanism.
作者
叶金育
Ye Jinyu(Law School,Southwest University,Chongqing 400715)
出处
《政法论丛》
CSSCI
北大核心
2022年第3期98-108,共11页
Journal of Political Science and Law
基金
国家民委中青年英才科研项目“民族地区资源有偿使用与生态补偿政策工具配置及其法制保障研究”(项目编号:MSR20003)的阶段性研究成果。
关键词
生态环境损害
环境保护税
法律责任
税收优先权
专款专用
ecological environmental damage
environmental protection tax
legal liability
taxation priority
earmarking of revenue
