论燃油使用者的生态补偿责任.pdfVIP

第30卷 第2期 世界科技研究与发展 Vo1．30 No．2 2008年4月 225—227页 WORLD SCI．TECH RD Apr．2008 PP．225—227 论燃油使用者的生态补偿责任 吴德成 (西南民族大学法学院，成都610041) 摘 要：车辆在道路上行驶，势必利用道路、燃油资源，排放尾气污染环境，依照环境责任原则、排污收费制度及国家相关政策，燃 油使用者应承担生态补偿责任。这种补偿责任既包括因道路、燃油资源的利用而承担的付费(养路费及燃油费)义务，又包括因汽 车尾汽污染而承担的环境补偿责任。基于此，即将开征的燃油税既要坚守“替代养路费”的改革初衷，又要发挥落实燃油使用者的 生态补偿责任，节约资源、保护环境的社会功能。就落实燃油使用者生态补偿责任的法律适用而言，现行的《排污费征收管理条 例》存在缺陷和不足，燃油税应是合适的法律依据。 关键词：生态补偿；燃油税；法律适用 中图分类号：D912．6 文献标识码：A The Responsibility for Ecological Compensation of Fuel Users WU Decheng (Law School，Southwest University for Nationalities，Chengdu 610041) Abstract：Vehicles on the road，it is bound to use the road，fuel resources，environmental pollution exhaust emissions．In accordance with the principles of environmental responsibility，the charging system and the relevant state policies，fuel users should bear responsibility for ec- ological compensation．This responsibility includes not only compensation for the road，fuel and the use of resources to pay the(road mainte- nance fees and fuel costs)obligations，but also because of the end of steam automobile pollution to the environment liability．Based on this， the forthcoming introduction of the fuel tax it is necessary to adhere to the‘‘alternative road maintenance fee”reform mind，but also give full play to implement fuel users ecological compensation responsibility，conservation of resources，environmental protection，social functions． Eco—fuel users on the implementation of the legal liability applies，the existing sewage charges，“Sewage charges Management Ordinance’’ shortcomings and deficiencies，and the fuel tax should be the appropriate legal basis．