森林生态税的政策设计与政策效应

森林作为陆地生态系统的主体,对改善生态环境、保护生态平衡起着决定性的作用。但由于森林生态效益的外在性,使得其价值补偿无法实现,从而成为我国森林生态建设的根本性制约因素。为此,文内分析了森林生态税政策设计的前提,进行了诸种主要生态经济政策利弊的比较,认为森林生态税是一种兼有公正和效率的生态经济政策。以此为基础,文内进一步探讨了森林生态税要素的设计,税收的归属,并对森林生态税制定的政策效应问题,诸如森林生态质量等级价格与差别税率,税负转移对国际贸易的影响,进行了较为系统的探讨。

Policy Design and Effect of Forest Ecological Taxation

Forest,as the largest land ecosystem,has the function of improving the environmentand keeping the balance of ecosystem.However,the externality of forestecological effect makes its value cannot be compensated,which becomes principally limit factor for forestecological construction.Therefore,the paper analyzes the hypothesis to design forestecological taxation and considers that forestecological taxation is a fair and effective ecological policy by comparing advantages and disadvantages with several ecological economic policy.In view of this,the paper approaches the element design of forestecolo gical taxation,the attribution of taxation and the compensation of ecological effects.The paperalso studies the policy effects to design forestecological taxation,such as the hierarchic price of forestecological quality,the distinction of taxrate,the influence of tax transfer in international trade,as well as the coordination of international ecological taxation.