Trng i hc ngoi thng

Trng i hc ngoi thng

khoa qun tr kinh doanh

chuyn ngnh qun tr kinh doanh quc t

-------***-------

Kha lun tt nghip ti:

thu bo v mi trng. kinh nghim ca mt s nc v bi hc cho Vit Nam

H v tn sinh vin: Nguyn Th Hoi AnhLp

: Anh 2

Kha

: 46

Gio vin hng dn: ThS. V S Mnh

H Ni, thng 5 nm 2011

MC LC

DANH MC CC T VIT TT

DANH MC BNG BIU, HNH

1LI M U

CHNG 1. NHNG VN CHUNG V MI TRNG V 5THU BO V MI TRNG

51.1. Khi nim, c im mi trng

51.1.1. Khi nim mi trng

61.1.2. Phn loi mi trng

71.1.3. Cc yu t cu thnh mi trng

91.2. Thu bo v mi trng

91.2.1. Khi nim v thu v thu bo v mi trng

131.2.2. Phn loi thu bo v mi trng

141.2.3. Phng php tnh thu bo v mi trng

161.3.Vn nhim mi trng v s cn thit ca vic p dng thu bo v mi trng

161.3.1. Vn nhim mi trng

201.3.2.S cn thit phi p dng thu bo v mi trng

CHNG 2. KINH NGHIM P DNG THU BO V MI TRNG 23CA MT S NC TRN TH GII

232.1. Kinh nghim ca Cng Ha Lin Bang c (CHLB c)

232.1.1. Tnh hnh mi trng CHLB c

272.1.2. Thc tin p dng thu bo v mi trng ti CHLB c

342.1.3. Nhng chuyn bin ti CHLB c sau khi thc hin nhng thay i v thu mi trng

362.2. Kinh nghim ca New Zealand

362.2.1. Tnh hnh mi trng New Zealand

422.2.2. Thc tin p dng thu bo v mi trng ti New Zealand

512.2.3. Nhng chuyn bin ti New Zealand sau khi thc hin nhng thay i v thu mi trng

CHNG 3. 56BI HC KINH NGHIM CHO VIT NAM

563.1. Vn nhim mi trng Vit Nam v s cn thit phi p dng thu mi trng Vit Nam

563.1.1. Vn nhim mi trng Vit Nam

623.1.2. S cn thit phi p dng thu mi trng Vit Nam

643.2. Nhng vn pht sinh t vic p dng thu v ph lin quan n mi trng Vit Nam

643.2.1. Cc loi ph cn ri rc, cha c tnh h thng

683.2.2. Ngun thu t thu mi trng thp v cn b tht thot

723.3. Nhng bi hc kinh nghim t CHLB c v New Zealand cho Vit Nam trong vic p dng thu bo v mi trng

723.3.1. Bi hc t vic quyt tm xy dng c s php l vng chc cho vic p dng thu bo v mi trng

733.3.2. Bi hc t vic xy dng b my hiu qu qun l vic p dng thu mi trng

753.3.3. Bi hc t vic thc hin tt cng tc thanh tra, gim st v thu thu

763.3.4. Bi hc t vic s dng ng n doanh thu thu c t thu mi trng

773.3.5. Bi hc t vic tch cc hc hi kinh nghim cc nc v y mnh hp tc quc t

783.3.6. Bi hc t vic thc hin tt cng tc gio dc tuyn truyn

81KT LUN

ivDANH MC TI LIU THAM KHO

ixPH LC 1

xvPH LC 2

xviiPH LC 3

xviiiPH LC 4

DANH MC CH VIT TT

CH VIT TTNGHA Y

CHLB cCng Ha Lin Bang c

EUEuropean Union

RMA 1991Resource Management Act 1991

BVMTBo v mi trng

MTMi trng

WMOWorld Meteorological Organization

DNDoanh nghip

KSKhong sn

TNTi nguyn

DANH MC BNG BIU

27

Bng 2.1. T l cc loi thu / ph mi trng trong tng doanh thu thu ca CHLB c trc nm 1999

28

Bng 2.2. C cu doanh thu thu CHLB c trc nm 1999

Bng 2.3. T sut thu nng lng sau ci cch thu mi trng 30

nm 1999 2003 ti CHLB c

37

Bng 2.4. Hm lng lu hunh trong du diesel ti mt s nc

Bng 2.5. T l cc loi thu c lin quan n mi trng trong 43

tng doanh thu thu ca New Zealand trc nm 1991

49

Bng 2.6. Cc mc thu sut(%) nh vo nhin liu ha thch ti New Zealand t sau cuc b sung thu nm 2007

51

Bng 2.7. S thay i lng tiu th nhin liu ha thch v lng kh CO2 thi ra ti New Zealand gia nm 2007 v nm 2001 do tc ng ca ba loi thu: thu nng lng, thu carbon, thu xng du

Bng 2.8. nh hng ca thu nng lng, thu carbon v thu xng du ln nhng bin v m ca New Zealand c la chn: 52

so snh gia nm 2007 v nm 2001

54

Bng 2.9. nh hng ca thu nng lng, thu carbon v thu xng du ln hot ng ca mt s ngnh c thu trong nn kinh t New Zealand: so snh gia nm 2007 v nm 2001

DANH MC HNH

Hnh 2.1. Hm lng Nit trong nc CHLB c 24t nm 1975 n nm 2005

Hnh 2.2. Hm lng Pht pho trong nc CHLB c 25t nm 1975 n nm 2005

26Hnh 2.3. Hm lng Ni t trong t CHLB c t nm 1990 n nm 2004

Hnh 2.4. Thnh phn cc kh nh knh New Zealand 38t nm 1990 ti nm 2009

Hnh 2.5. T l kh nh knh gy ra bi cc lnh vc kinh t khc nhau 39ti New Zealand t nm 1990 n nm 2009

Hnh 2.6. Hm lng Nitrat trong nc ca cc con sng New Zealand 40t nm 1990 n nm 2007

Hnh 2.7. T l nhim ngun nc ti cc vng ca New Zealand 41vo nm 1999 v nm 2006

Hnh 3.1. T l pht thi kh CO2 t cc loi hnh giao thng khc nhau 58 Vit Nam nm 2005

LI M UTnh cp thit ca ti

Trong sut hn 30 nm k t Hi ngh mi trng u tin ca th gii (Stockholm 1972) cho n nay, cng ng th gii c nhiu n lc a vn mi trng vo cc chng trnh ngh s cp quc t v quc gia. Tuy nhin, hin trng mi trng ton cu vn ang tip tc tr nn ti t hn. Suy gim a dng sinh hc tip din, tr lng c tip tc gim st, sa mc ha ngy cng cp i nhiu t ai mu m, tc ng tiu cc ca bin i kh hu hin hin r rng. Thin tai trn th gii ngy cng nhiu v ngy cng khc lit, c th k n mt v d in hnh l thm ha ng t v sng thn mi din ra Nht Bn u thng 4/2011 va qua.

Ti Vit Nam, din bin ca thi tit, kh hu trong nhng nm va qua cng rt phc tp, tht thng. Nhit ang c xu hng tng ln, lng ma phn b khng u, bo v l lt thng din ra sm vi cng mnh. Thm vo , tnh trng nhim khng kh, nhim mi trng t, nhim mi trng nc ang ngy cng tr nn nghim trng, nh hng ln ti cuc sng ca ngi dn. bo v v ci thin mi trng, Vit Nam ban hnh mt s cc loi thu v ph nh thu ti nguyn, thu s dng t, ph khai thc khong sn, ph xng du V mi gn y nht, Quc hi nc Cng ha x hi ch ngha Vit Nam kha XII, k hp th 8 ngy 15 thng 11 nm 2010 thng qua Lut thu bo v mi trng. Thu ny mc tiu, mt mt s b sung vo ngun thu ti chnh u t, ci to mi trng, mt khc s hn ch hot ng gy hi n mi trng ca cc t chc, h gia nh v c nhn.

Do y l mt lut thu mi v chnh thc c hiu lc t ngy 1/1/2012, nn Vit Nam chc chn s gp phi rt nhiu kh khn khi p dng. Chnh v vy, vic nghin cu v hc hi kinh nghim ca cc quc gia p dng thnh cng thu ny nh Cng ha lin bang c v New Zealand l mt iu v cng cn thit gip Vit Nam p dng thu bo v mi trng tt hn, t y mnh cng tc bo v mi trng cng nh pht trin t nc trong thi gian ti.

Vi l do cp thit nh vy, em la chn vn Thu bo v mi trng. Kinh nghim ca mt s nc v bi hc cho Vit Nam lm ti kha lun ca mnh.

Tnh hnh nghin cu

Tnh hnh nghin cu nc ngoi

K t khi bt u xut hin, thu bo v mi trng c chn lm ti nghin cu trong rt nhiu lun n thc s, tin s hay cc cng trnh nghin cu khoa hc. C th k n mt s cng trnh nh:

Nghin cu ca Hoerner, J. A. (1995). Tax Tools for protecting the atmosphere: The US Ozone-depleting chemicals tax in Green Budget Reform (edited by Barg, S., Gillies, A. & Gale, R.) bi nh xut bn London.

Lun n thc s ca Henrik Gaverud (2000). Benefits from Enviromental Taxation: a case study of US tax, khoa Qun tr kinh doanh v khoa hc x hi, trng i hc Lulea University of Technology.

Lun n tin s ca Bailey.I. (2003). The Ecological Tax Reform. German Climate Change Policy Report New Environmental Policy Instruments and German Industry, Khoa Kinh T, i hc Plymouth

Nghin cu ca WANG Jin-nan (2007). The Design on China's Carbon Tax to Mitigate Climate Change, thuc Vin Nghin cu pht trin nng lng quc gia, Bc Kinh 100038, Trung Quc.

Nghin cu ca Frank Scrimgeour (2009). Reducing carbon emission? The relative effectiveness of different types of environmental tax: the case of New Zealand, khoa Kinh T, trng i hc Canterbury, New Zealand.

Tnh hnh nghin cu trong nc

Khc vi trn th gii, khi nim thu bo v mi trng vn cn kh xa l vi ngi Vit Nam. Tuy nhin k t khi cc d tho Lut thu bo v mi trng ra i, nhiu nh phn tch quan tm v nghin cu vn ny hn. C th k n mt s nghin cu nh:

L Th Kim Oanh, Trng i hc Bch Khoa, i hc Nng v Phm Hin L, Trng i hc Ngoi Thng, Tp. H Ch Minh (2010), Nghin cu v h thng ph v thu mi trng ti cng ha Lin Bang c v nhng bi hc kinh nghim v xy dng chnh sch qun l mi trng, Tp ch khoa hc v cng ngh, i hc Nng S 6(41)

L Th Kim Oanh, Trng i hc Bch Khoa, i hc Nng (2010) Bn v p dng nguyn tc Ngi gy nhim phi tr trong chnh sch mi trng, Tp ch khoa hc v cng ngh, i hc Nng S 4(39)

Mc ch v nhim v nghin cu

Mc ch nghin cu

Lm r cc vn chung v thu bo v mi trng v s cn thit p dng thu bo v mi trng

Phn tch, tm hiu kinh nghim ca mt s nc p dng thnh cng thu bo v mi trng.

Rt ra bi hc cho Vit Nam, vn dng cc kinh nghim ca cc nc trn vo vic p dng thu bo v mi trng Vit Nam trong giai on sp ti.Nhim v nghin cu

thc hin mc ch trn, ti ny c nhim v c th sau:

- Tm hiu nhng vn chung v mi trng v thu bo v mi trng, t chng minh c s cn thit ca vic p dng thu bo v mi trng.

- Phn tch kinh nghim ca Cng ha Lin Bang c v New Zealand trong vic p dng thnh cng thu bo v mi trng.

- Xem xt cc vn nhim mi trng Vit Nam v s cn thit phi p dng thu mi trng Vit Nam.

- Rt ra bi hc cho Vit Nam trn c s vn dng kinh nghim ca cc nc.

i tng v phm vi nghin cu

i tng nghin cu

i tng nghin cu ca kha lun ny l thu bo v mi trng, nghin cu kinh nghim ca Cng ha Lin Bang c v New Zealand, t rt ra bi hc cho Vit Nam.

Phm vi nghin cu

V mt ni dung: phm vi nghin cu ca kha lun ny gii hn vic phn tch nhng vn chung v thu bo v mi trng v kinh nghim ca mt s quc gia p dng thnh cng loi thu ny.V mt khng gian, phm vi nghin cu gii hn kinh nghim p dng thu bo v mi trng ch yu hai nc: Cng ha lin bang c (CHLB c) v New Zealand.V mt thi gian: phm vi nghin cu ca kha lun ny tp trung phn tch vic p dng thu bo v mi trng cc nc trong giai on t nm 1990 n nay. Khi rt ra bi hc kinh nghim, kha lun s xem xt cc bi hc p dng cho Vit Nam, tm nhn n nm 2015.Phng php nghin cu

Kha lun c s dng phng php thu thp s liu th cp ca CHLB c v New Zealand, thu thp cc thng tin trn cc phng tin thng tin i chng, thc hin tng hp, phn tch, nh gi lm r mc ch nghin cu.

Kt cu ca bi kha lun

Ngoi li ni u, kt lun v ti liu tham kho, kha lun gm ba chng sau:

Chng 1: Nhng vn chung v mi trng v thu bo v mi trng.Chng 2: Kinh nghim p dng thu bo v mi trng ca mt s nc trn th gii.Chng 3: Bi hc kinh nghim cho Vit Nam.

H Ni, ngy 6 thng 5 nm 2011

Nguyn Th Hoi Anh

CHNG 1

NHNG VN CHUNG V MI TRNG V

THU BO V MI TRNG

Khi nim, c im mi trng

Khi nim mi trng

Mi trng l mt khi nim tng i rng v c nh ngha theo nhiu cch khc nhau. Trong tuyn ngn ca UNESCO nm 1981, mi trng c hiu l Ton b cc h thng t nhin v cc h thng do con ngi to ra xung quanh mnh, trong con ngi sinh sng v bng lao ng ca mnh khai thc cc ti nguyn thin nhin hoc nhn to nhm tha mn cc nhu cu ca con ngi.

Khi nim ny ch ra c bn cht ct li ca mi trng, l h thng t nhin v nhn to bao quanh con ngi, l phng tin con ngi khai thc v s dng nhm tha mn mc ch ca mnh. Tuy nhin, khi nim ny cha ch ra c y vai tr ca mi trng (thiu vai tr quan trng ca mi trng i vi pht trin kinh t) m ch ni n tc ng ca con ngi i vi mi trng.

Lut bo v mi trng Vit Nam c Quc hi nc CHXHCN Vit Nam kha XI, k hp th Tm t ngy 18/11 n ngy 29/11/2005 thng qua c nh ngha khi nim mi trng nh sau: Mi trng bao gm cc yu t t nhin v yu t vt cht nhn to bao quanh con ngi, c nh hng ti i sng, sn xut, s tn ti, pht trin ca con ngi v sinh vt.

y l mt khi nim hon chnh v ph hp hn vi thi i mi. Khi nim ny khng ch nh ngha y v khi nim mi trng, th hin c cc yu t c trong mi trng (gm cc yu t t nhin v vt cht nhn to), phm vi mi trng (bao quanh con ngi), th hin c vai tr ca mi trng vi con ngi (c nh hng ti i sng, s tn ti ca con ngi v sinh vt), m cn th hin r vai tr ca mi trng i vi s pht trin kinh t ca con ngi (c nh hng ti sn xut, pht trin con ngi).

Phn loi mi trng

Ty theo mc ch nghin cu v s dng, mi trng c phn loi theo nhiu cch khc nhau. Mi trng c th phn loi theo nhng cn c khc nhau, c th:

Cn c theo chc nng

Mi trng t nhin:

Mi trng t nhin bao gm cc nhn t ca t nhin tn ti khch quan ngoi mun ca con ngi nh khng kh, t ai, ngun nc, nh sng mt tri, ng thc vt Mi trng t nhin cung cp cc ngun ti nguyn t nhin cho ta nh khng kh th; t xy dng nh ca, trng cy, chn nui; cc loi khong sn cho sn xut, tiu th v l ni cha ng, ng ho cc cht thi. Mi trng t nhin cung cp cho ta cnh p gii tr v lm tng kh nng sinh l ca con ngi.

Mi trng x hi:

Mi trng x hi l tng hp cc quan h gia ngi vi ngi. l nhng lut l, th ch, cam kt, quy nh, c nh, hng c cc cp khc nhau nh: Lin Hp Quc, Hip hi cc nc, quc gia, tnh, huyn, c quan, lng x, h tc, gia nh, t nhm, cc t chc tn gio, t chc ton th Mi trng x hi nh hng hot ng ca con ngi theo mt khun kh nht nh to nn sc mnh tp th thun li cho s pht trin, lm cho cuc sng ca con ngi khc vi cc sinh vt khc.

Mi trng nhn to:

Mi trng nhn to bao gm cc nhn t do con ngi to nn, lm thnh nhng tin nghi cho cuc sng ca con ngi nh t, my bay, nh , cng s, cc khu vc th, cng vin nhn to, cc khu vui chi gii tr v.v

Cn c theo quy m:

Theo quy m, ch yu ngi ta phn loi mi trng theo khng gian a l nh mi trng ton cu, mi trng khu vc, mi trng quc gia, mi trng vng, mi trng a phng.

Cn c theo mc ch nghin cu s dng

Mc ch nghin cu s dng theo ngha rng, mi trng bao gm tt c cc nhn t t nhin v x hi cn thit cho s sng, sn xut ca con ngi nh ti nguyn thin nhin, khng kh, t, nc, nh sng, cnh quan, cc quan h x hi tc l gn lin vic s dng ti nguyn vi cht lng mi trng.

Mc ch nghin cu s dng theo ngha hp: Mi trng theo ngha hp thng ch xt ti nhng nhn t t nhin v x hi trc tip lin quan ti cht lng cuc sng ca con ngi.

Cn c theo thnh phn

Phn loi theo thnh phn ca t nhin ngi ta thng chia ra: mi trng khng kh, mi trng t, mi trng nc, mi trng bin.

Phn loi theo thnh phn ca dn c sinh sng ngi ta chia ra: mi trng thnh th v mi trng nng thn.

Ngoi 2 cch phn loi trn, trn thc t c th cn c cc cch phn loi khc ph hp vi mc ch nghin cu, s dng ca con ngi v s pht trin ca x hi. Tuy nhin, d bt c cch phn loi no th khi nim mi trng cng u thng nht mt s thng nht chung: Mi trng l tt c nhng g c xung quanh ta, cho ta c s sng v pht trin kinh t.

Cc yu t cu thnh mi trng

Thnh phn mi trng ht sc phc tp, trong mi trng cha ng v s cc yu t hu sinh v v sinh, v vy kh m din t ht cc thnh phn ca mi trng. Nu xt tm v m th thnh phn mi trng c chia ra thnh 5 quyn nh sau:

- Kh quyn: Kh quyn l vng nm ngoi v tri t vi chiu cao t 0 100 km. Trong kh quyn tn ti cc yu t vt l nh nhit , p sut, ma, nng, gi, bo. Kh quyn chia thnh nhiu lp theo cao tnh t mt t, mi lp c cc yu t vt l, ha hc khc nhau.Tng st mt t c cc thnh phn: khong 79% Nit; 20% xy; 0,93% Argon; 0,02% Ne; 0,03% CO2; 0,005% He; mt t Hydro, trong khng kh cn c hi nc v bi. Kh quyn l b phn quan trng ca mi trng, n c hnh thnh sm nht trong qu trnh kin to tri t.

- Thch quyn: a quyn ch c phn rn ca tri t c su t 0 60 km tnh t mt t v su t 0 20 km tnh t y bin. Ngi ta gi l lp v tri t. Thch quyn cha ng cc yu t ha hc, nh cc nguyn t ha hc, cc hp cht rn v c, hu c. Thch quyn l c s cho s sng.

- Thy quyn: l ngun nc di mi dng. Nc c trong khng kh, trong t, trong ao h, sng, bin v i dng. Nc cn trong c th sinh vt. Tng lng nc trn hnh tinh khong 1,4 t km3, nhng khong 97% trong l i dng, 3% l nc ngt, tp trung phn ln cc ni bng thuc Bc cc v Nam cc. Nh vy, lng nc ngt m con ngi c th s dng chim t l rt t ca thy quyn. Nc l thnh phn mi trng cc k quan trng, con ngi cn n nc khng ch cho sinh l hng ngy m cn cho hot ng sn xut kinh doanh v dch v mi lc mi ni.

- Sinh quyn: Sinh quyn bao gm cc c th sng (cc loi sinh vt) v nhng b phn ca thch quyn. Thu quyn v kh quyn to nn mi trng sng ca cc c th sng. V d, cc vng rng, ao h, m ly, ni ang tn ti s sng. Sinh quyn c cc thnh phn hu sinh v v sinh quan h cht ch v tng tc phc tp vi nhau. c trng cho hot ng sinh quyn l cc chu trnh trao i cht v cc chu trnh nng lng.

- Tr quyn: T khi xut hin con ngi v x hi loi ngi, do b no ngi ngy cng pht trin, n c coi nh cng c sn xut. Cht xm to nn mt lng vt cht to ln, lm thay i din mo ca hnh tinh chng ta. Chnh v vy, ngy nay ngi ta tha nhn s tn ti ca mt quyn mi l tr quyn, bao gm cc b phn trn tri t m ti c cc tc ng ca tr tu con ngi. Tr quyn l mt quyn nng ng.

Cc yu t ny c mi quan h mt thit vi nhau. Thc ra trong lng mi quyn u c mt cc phn quan trng ca quyn khc, chng b sung cho nhau rt cht ch.

Thu bo v mi trng

Khi nim v thu v thu bo v mi trng

Khi nim v Thu

Ra i v tn ti cng vi Nh nc, t n nay, thu tri qua mt qu trnh pht trin lu di v khi nim v thu cng khng ngng c hon thin.

Hin nay, trn thc t c rt nhiu cch hiu khc nhau v thu. Khi nim c in nht v cng ni ting nht v thu l Thu l mt khon trch np bng tin, c tnh cht xc nh, khng hon tr trc tip do cc cng dn ng gp cho Nh nc thng qua con ng quyn lc nhm b p nhng chi tiu ca Nh nc trong vic thc hin cc chc nng kinh t-x hi ca Nh nc.

Trn gc phn phi thu nhp, ngi ta a ra khi nim thu nh sau: Thu l hnh thc phn phi v phn phi li tng sn phm x hi v thu nhp quc dn nhm hnh thnh nn qu tin t tp trung ln nht ca Nh nc (qu ngn sch nh nc) p ng nhu cu chi tiu cho vic thc hin cc chc nng, nhim v ca Nh nc.

Trn gc ngi np thu th thu c nh ngha nh sau: thu l khon ng gp bt buc m mi t chc, c nhn phi c ngha v ng gp cho Nh nc theo Lut nh p ng nhu cu chi tiu cho vic thc hin cc chc nng, nhim v ca Nh nc; ngi ng thu c hng hp php phn thu nhp cn li.

Nh vy, trn thc t c nhiu khi nim khc nhau v thu. Tuy nhin, hiu r bn cht ca thu, khi nghin cu khi nim v thu, ngi nghin cu cn ch cc c im sau:

- Th nht, thu l khon trch np bng tin: V nguyn tc, thu l mt khon trch np di hnh thc tin t, iu ny tri ngc vi cc hnh thc thanh ton bng hin vt tn ti trc y. S pht trin ca quan h hng ho - tin t to iu kin thun li cho s pht trin ca thu, i li, ngha v ca i tng np thu c thc hin bng tin li gp phn thc y s pht trin ca kinh t th trng.

- Th hai, thu l khon trch np bt buc c thc hin thng qua con ng quyn lc: D c thc hin di hnh thc no, thu vn th hin tnh cht bt buc, c thc hin thng qua con ng quyn lc Nh nc (qua h thng php lut thu). Do , i tng np thu khng c quyn trn thu hoc mong mun t mnh n nh hay tho thun mc ng gp ca mnh m ch c quyn chp thun. Nhng i tng np thu vi phm lut s b c quan nh nc c thm quyn x l vi phm hoc cng ch thi hnh theo quy nh ca php lut buc h phi lm trn ngha v np thu. y l im khc bit gia thu vi cc khon ng gp mang tnh cht t nguyn.

- Th ba, thu l khon thu c tnh cht xc nh: Thu l khon thu xc nh ca cc t chc th hng, l Nh nc, cc cp chnh quyn a phng. Tri ngc vi vay, thu khng c hon tr trc tip.

- Th t, thu l mt khon thu khng c i khon c th, khng hon tr trc tip, nhm p ng nhu cu chi tiu ca Nh nc trong vic thc hin cc chc nng qun l x hi, chc nng kinh t - x hi ca Nh nc.

Khc vi khon vay, thu khng hon tr trc tip cho ngi np thu (tuy nhin, mt phn thu c hon tr gin tip cho ngi np thu thng qua cc khon phc li x hi, phc li cng cng). S khng hon tr trc tip c th hin c trc v sau khi thu thu. Trc khi thu thu, Nh nc khng h cung ng trc tip mt dch v no cho ngi np thu. Sau khi thu thu, Nh nc cng khng c s bi hon trc tip no cho ngi np thu. Cng nh vy, ngi np thu khng th phn i vic thc hin ngha v thu vi l do h s dng t cc dch v cng cng; h cng khng c quyn i hi c hng nhiu dch v cng cng hn so vi s thu h phi tr v l do ny hay l do khc; v h cng khng th t chi np thu vi l do h phi thanh ton cho cc khon chi tri vi nguyn tc ny.Thu c thu nhm p ng mi nhu cu chi tiu ca Nh nc, thu khng c i khon c th. iu ny th hin r ch ngun thu t mi loi thu khng c quy nh gn vi mc ch chi tiu c th no c m u c s dng p ng nhu cu chi tiu chung ca Nh nc trong qu trnh thc hin chc nng, nhim v ca Nh nc.

T nhng quan im trn, theo kin ca bn thn ngi vit thu chnh l mt bin php c bit, theo , Nh nc s dng quyn lc ca mnh chuyn mt phn ngun lc t khu vc t sang khu vc cng nhm thc hin cc chc nng kinh t-x hi ca Nh nc.

Khi nim v Thu bo v mi trng

tng s dng cng c thu khc phc nhng tc ng ngoi ng c hi ti mi trng c Pigou a ra t nm 1920 trong tc phm Kinh t hc phc li nn thu bo v mi trng cn c tn l thu Pigou. Trn thc t, thu bo v mi trng cn c gi tt l thu mi trng.

V mt l thuyt, thu mi trng l mt cng c tng i n gin v mc thu ti u chnh bng vi mc chi ph x l nhim ca doanh nghip. Pigou nu ra nguyn tc nh thu l: Mc thu nhim (mc thu mi trng) tnh cho mi n v sn phm gy nhim c gi tr bng chi ph ngoi ng do n v sn phm gy nhim gy ra ti mc sn lng ti u x hi. C th thy, v bn cht, thu Pigou nh trc tip vo ngi to ra nh hng xu ti mi trng, lm tng chi ph to ra nh hng ca h. ng thi, ngun thu t thu c s dng vo vic khc phc nhng hu qu do nh hng xu to ra.

Nhn chung, l thuyt v thu mi trng tng i n gin, tuy nhin trong thc t, vic nh ngha, phn bit v phn loi thu, ph mi trng cng cha c s thng nht trn phm vi quc t.

Hin nay, thay v c gng a ra mt nh ngha chnh thc v thu mi trng, ngi ta c khuynh hng tp trung vo nhng cn c tnh thu c lin quan c bit ti mi trng v coi nh nhng loi thu c cn c tnh thu nh vy u l thu mi trng. Trong mt s trng hp, cn c tnh thu l s o lng hay c lng s lng pht thi ca nhng cht gy nhim, nh NOx hay SO2. Tuy nhn, khi vic o lng trc tip s pht thi nh vy t ra kh khn v tn km th ngi ta s s dng mt cn c tnh thu mang tnh i din cho n, chng hn nh xng hoc du.

Da trn quan im ny, C quan thng k chu u (EURROSTAT) a ra mt nh ngha v thu mi trng theo cch tip cn thng k nh sau: Mt loi thu c xp vo loi thu mi trng nu cn c tnh thu l mt n v vt cht (hoc i din cho n) ca mt vt g c chng minh s gy ra mt tc ng c hi c bit n mi trng.

Theo nh ngha ny, c th gp tt c cc loi thu nng lng v giao thng vo thu mi trng (nhng khng c thu GTGT). b sung cho nh ngha ny, ngi ta cng a ra mt s cn c tnh thu tiu biu xc nh loi thu no c phi l thu mi trng hay khng nh:

- o lng hoc c lng s thi ra khng kh nh NOx (Hp cht xt nit), SO2 (ixt Lu hunh).

- Nhng cht ph hoi tng Ozn (nh kh CFC chloro-fluoro-carbon), hoc Halon)

- o lng hoc c lng s thi ra nc nh BOD (nhu cu xy sinh ha), COD (nhu cu xy ha hc).

- Mt s s gy nhim cho nc khng c ngun c nh nh thuc tr su (v d da trn hm lng ho hc, gi c hoc s lng); phn bn.

- Ting n (v d nh ting n sinh ra khi my bay ct cnh hoc h cnh)

- Sn phm nng lng nh xng, du

- Phng tin giao thng nh t

- Ti nguyn thin nhin nh nc, khong sn

Bn cnh cc nh ngha v thu mi trng trn th gii, Lut thu bo v mi trng c Quc hi nc Cng ha x hi ch ngha Vit Nam kha XII, k hp th 8 thng qua ngy 15 thng 11 nm 2010 cng a ra mt nh ngha ngn gn v d hiu v thu mi trng nh sau: Thu bo v mi trng l loi thu gin thu, thu vo sn phm, hng ha khi s dng gy tc ng xu n mi trng. Tuy ngn gn nhng nh ngha trn nu c nhng im c bn v thu mi trng nh phng php nh thu (gin thu), v i tng chu thu (sn phm, hng ha khi s dng gy tc ng xu n mi trng).

Phn loi thu bo v mi trng

Vic phn loi thu, ph mi trng cng c nhiu cch khc nhau, song c ba cch phn loi thu mi trng chnh nh sau:

Da vo lnh vc hot ng: s c cc loi thu chnh nh:

Thu nng lng: nh vo loi nng lng s dng cho ng c xe c hoc dng cho mc ch si m v lm mt. Cch nh thu da trn c s s lng. Do vy, tin thu phi np tng ng vi s lng nng lng c tiu th nhn vi thu sut tuyt i trn mt n v s lng. S lng hoc trng lng ca nng lng b nh thu l s lng hoc trng lng thc t nhp khu hoc tiu th trong k tnh thu.

Thu giao thng: nh vo i tng ng k s dng phng tin giao thng. i tng tnh thu l cc phng tin i li nh t, xe my, xe ti C s tnh thu da trn tiu ch nh hng mi trng nh tiu chun v cht thi. N c th kt hp vi mt ch tiu truyn thng nh trng lng hoc th tch (cm).

Thu ti nguyn: nh vo cc hot ng sn xut kinh doanh trong lnh vc khai thc v s dng cc ngun ti nguyn thin nhin. Thu ti nguyn l loi thu thu vo hnh vi khai thc ti nguyn thin nhin ca t chc, c nhn. Hnh vi khai thc ti nguyn thin nhin l s kin php l lm pht sinh thu tai nguyn (khng phi hnh vi s dng ti nguyn thin nhin). Phn ln i tng chiu thu ti nguyn l ti nguyn khong sn, nh: khong sn kim loi, khong sn khng kim loi, du th, kh than, kh thin nhin, nc nng thin nhin v nc khong.

Da vo i tng gy nhim: thu c chia thnh:

Thu nh vo ngun gy nhim: nh vo cc cht thi gy nhim mi trng nc (nh BOD nhu cu xy sinh ha, COD nhu cu xy ha hc, TSS hm lng cn l lng, kim loi nng), kh quyn (nh SO2, NOx, Cacbon, CFC), t (nh rc thi, phn bn), hoc ting n (nh my bay v cc loi ng c) nh hng ti mi trng xung quanh. Thu nh vo ngun gy nhim c xc nh trn c s khi lng v hm lng cc cht gy nhim.

Thu nh vo sn phm gy nhim: c p dng i vi nhng loi sn phm gy tc hi ti mi trng mt khi chng c s dng trong cc qu trnh sn xut, tiu dng hay hy b chng. V d nh cc sn phm c cha kim loi nng, PVC (nha nhit do), CFC, cc nguyn liu cha cacbon v sulphat Thu nh vo sn phm gy nhim c xc nh trn c s khi lng sn phm tng loi c tiu th.

Da vo cn c tnh thu: Cch phn loi ny da vo cn c tnh thu c ni n trn nh: thu xng, thu nc thiPhng php tnh thu bo v mi trng

Trn thc t, ty vo mi i tng tnh thu khc nhau th ngi ta s dng cc phng php tnh thu mi trng khc nhau. C 5 phng php tnh thu mi trng ph bin nht: tnh thu theo nguyn tc ngi gy nhim tr tin; tnh thu theo khi lng tiu th cc nguyn, nhin liu u vo; tnh thu da vo li nhun ca doanh nghip, tnh thu da vo khi lng sn phm c sn xut ra v tnh thu theo mc gy nhim mi trng.

Tnh thu theo nguyn tc ngi gy nhim tr tin

Theo nguyn tc ny, ngi gy nhim cho mi trng, cho d l ngi sn xut hay l ngi tiu dng, h u phi chu trch nhim v cc chi ph phi s dng hon tr li nhng tn tht v mi trng m chnh h l nguyn nhn gy ra; ni c th hn l ngi gy nhim mi trng phi np mt s tin thu tng ng vi mc nhim mi trng m h gy ra.

Tnh thu theo khi lng tiu th cc nguyn, nhin liu u vo

Cc loi nguyn, nhin vt liu c s dng cho qu trnh sn xut, nu chng l cc nguyn nhn pht sinh nhim mi trng th phi chu mt mc thu tng ng vi mc nhim mi trng m chng gy ra. Phng php tnh thu ny c rt nhiu u im; hn ch ti a, thm ch trnh c mc thu nhim mi trng phi np, cc doanh nghip phi tch cc tm kim v s dng cc loi nguyn nhin vt liu thch hp vi cc yu cu bo v mi trng; thng qua khuyn khch cc doanh nghip tng cng s dng cc nguyn nhin vt liu sch, va m bo cho qu trnh sn xut, va m bo an ton cho mi trng.

Tnh thu da vo li nhun ca doanh nghip

Li nhun trc thu ca mt doanh nghip c tnh bng hiu s gia tng doanh thu v tng chi ph ca doanh nghip trong k k hoch. Do , vic tnh thu ny c v n gin v d thc hin, n phn nh c mt cch trc tip cc chi ph v mi trng m doanh nghip phi np. C s xc nh t l thu m doanh nghip phi np ph thuc vo mc gy nhim mi trng m doanh nghip gy ra.

Tnh thu da vo khi lng sn phm c sn xut ra

Cch tnh thu ny phi ty theo tng loi hnh sn xut kinh doanh tnh: da vo khi lng sn phm c sn xut ra hoc da vo doanh thu ca doanh nghip trong k k hoch. Tuy nhin, phng php ny c mt s nhc im l: kh c th xc nh c t l thu thu hp l v m bo tnh cng bng gia cc c s sn xut kinh doanh; n c th gy bt li cho cc c s sn xut p dng cng ngh mi, hoc bt li cho cc doanh nghip trin khai thc hin cc bin php x l mi trng.

Tnh thu theo mc gy nhim mi trng

Vic xc nh mc thu nhim phi da vo quy m, tnh cht hot ng v mc gy nhim mi trng ca tng doanh nghip c th. Khi lng cht thi ca mt doanh nghip cng ln, hm lng cht c hi cng cao, tnh cht cc cht c hi cng nguy him, th mc thu nhim mi trng doanh nghip phi np cng nhiu. Nh vy, gim thu doanh nghip bt buc phi tm cch i mi cng ngh hn ch cht thi ra mi trng.

Vn nhim mi trng v s cn thit ca vic p dng thu bo v mi trngVn nhim mi trng nhim mi trng khng kh

nhim mi trng khng kh l s c mt mt cht l hoc mt s bin i quan trng trong thnh phn khng kh, lm cho khng kh khng sch hoc gy ra s ta mi, c mi kh chu, gim tm nhn xa do bi.

Hin nay, nhim kh quyn l vn thi s nng bng ca c th gii ch khng phi ring ca mt quc gia no. Mi trng kh quyn ang c nhiu bin i r rt v c nh hng xu n con ngi v cc sinh vt. Hng nm con ngi khai thc v s dng hng t tn than , du m, kh t ng thi cng thi vo mi trng mt khi lng ln cc cht thi khc nhau nh: cht thi sinh hot, cht thi t cc nh my v x nghip lm cho hm lng cc loi kh c hi tng ln nhanh chng.

nhim mi trng kh quyn to nn s ngt ngt v "sng m", gy nhiu bnh cho con ngi. N cn to ra cc cn ma axt lm hu dit cc khu rng v cc cnh ng.

Bo co mi trng quc gia 2009 c a ra mt vi con s sau y. Theo thng k ca trung tm nghin cu phng th nghim quc gia Oak Ridge Hoa K hng nm c: 20 t tn cacbon ixt; 1,53 triu tn SiO2; hn 1 triu tn Niken; 700 triu tn bi; 1,5 triu tn asen; 900 tn coban; 600 tn km (Zn), hi thy ngn (Hg), hi ch (Pb) v cc cht c hi khc b thi vo khng kh. Trong vng hn 130 nm qua nhit Tri t tng 0,40C. Ti hi ngh kh hu ti Chu u c t chc gn y, cc nh kh hu hc trn th gii a ra d bo rng n nm 2050 nhit ca Tri t s tng thm 1,5 4,50C nu nh con ngi khng c bin php hu hiu khc phc hin tng hiu ng nh knh.

Thm vo , T chc Kh tng th gii (WMO) c tr s ti Genever cho bit, nhim khng kh l nguyn nhn gy cht hai triu ngi mi nm trn th gii.

Suy thoi tng zn

Tng zn l mt lp kh quyn trn b mt Tri t c tp trung hm lng zn (O3) cao, c tc dng nh mt lp m bo v tri t khi nhng tia cc tm mt tri. C th ni nu khng c tng zn th s sng trn tri t khng tn ti (tng zn hp th 99% lng bc x tia cc tm ca mt tri chiu xung tri t). Tng zn b suy thoi s tc ng mnh n mi sinh vt trn tri t, lm gim kh nng min dch ca con ngi v do t l nhim bnh ngy cng gia tng. Cui nm 1985 cc nh khoa hc Anh pht hin l thng tng zn Nam Cc, n nm 1988 ngi ta li pht hin ra l thng Bc Cc Nguyn nhn gy ra s suy thoi tng zn l do cc hp cht c cha flo hoc brm v d nh cloroflorocacbon (CFC), Halon, cacbontetraclorua, metyl clorofoc, metyl bromua c dng trong t lnh, bnh cu ho, bnh xt, nha xp, cht lm sch kim loi v.v

c tnh hng nm c khong 788.000 tn CFH3 (Clo-ro Cac-bon) thi vo mi trng, cht ny c s dng rng ri trong cng ngh ng lnh v cht dung mi. Suy thoi tng zn tr thnh vn cp bch v ng lo ngi i vi ton cu ni chung v mi quc gia ni ring. u nm 1987, 27 nc k cng c Vin v vic bo v tng zn. Nhng nc cng nghip pht trin nht cam kt gim dn v tin n chm dt vic s dng, sn xut v thi b cc cht gy hi cho tng zn vo nm 2000. thc s l mt quyt nh ng n v cn thit. Song cho n nay, s gim dy ca tng zn vn ang l vn ng quan tm v lo lng ca nhn loi v hu qu tiu cc ca n vn cha th chm dt ngay c.

Hiu ng nh knh

Tri t v kh quyn ging nh l mt nh knh khng l, trong tri t c nguy c b t nng ln. Nhit ca tri t tng ln c gi l hin tng hiu ng nh knh. Nguyn nhn ca hin tng ny l do s dng qu nhiu cc nguyn liu ha thch, do s gim st din tch rng trong khi lng kh c hi nh CO2, CH4, CFC3 b thi vo kh quyn ngy cng nhiu.

Trong th k 20, nhit ca tri t tng ln t 0,3C n 0,7C so vi th k trc. Cc nh khoa hc d on rng n nm 2030 nu lng kh CO2 tng ln hai ln th nhit tri t tng t 1,5C n 4,5C. Khi nng kh CO2 trong kh quyn tng ln, mt phn nhit ca tri t bc ln gp kh CO2 s phn chiu tr li t nng tri t. Nhit ca tri t tng ln s lm tan khi lng bng khng l hai cc v lm cho mc nc bin dng ln. Mc nc bin dng ln l nguy c e da rt nhiu quc gia v i sng ca hng triu dn trn th gii.

Hin tng hiu ng nh knh gn lin vi mt hin tng nhim mi trng khc khng km phn nguy him, l ma axt. Trong cc cht kh thi vo kh quyn, c bit c SO2 v NO2 theo hi nc bc ln cao, chng b oxy ha v thy phn to thnh axt, gp lnh gy ma xung t. Ma axt c tc hi rt ln n cc h sinh thi nng nghip, lm gim nng sut ma mng, c ni cn b mt trng, lm gim cht lng cy trng v vt nui, ph hoi nng n cc cnh rng n i pha Bc bn cu. Ma axt cn lm nhim cc ng ng nc ung v nc sinh hot ca con ngi v sinh vt, nh hng xu n sc khe v tnh mng con ngi.

nhim mi trng nc

nhim mi trng nc l s thay i theo chiu xu i cc tnh cht vt l ho hc sinh hc ca nc, vi s xut hin cc cht l th lng, rn lm cho ngun nc tr nn c hi vi con ngi v sinh vt v lm gim a dng sinh vt trong nc. Xt v tc lan truyn v quy m nh hng th nhim mi trng nc l vn ng lo ngi hn nhim mi trng t.

Nc b nhim l do s ph dng xy ra ch yu cc khu vc nc ngt v cc vng ven bin, vng bin khp kn. Do lng mui khong v hm lng cc cht hu c qu d tha lm cho cc qun th sinh vt trong nc khng th ng ho c. Kt qu lm cho hm lng xy trong nc gim t ngt, cc kh c tng ln, tng c ca nc, gy suy thoi thy vc. cc i dng, nguyn nhn chnh gy nhim l cc s c trn du.

Hin nay nng Nit, Pht pho trong nc kh cao, lng mui khong v hm lng cc cht hu c qu d tha ng thi i cng vi s pht trin mnh m ca to v s km a dng ca cc sinh vt nc lm gim hm lng xy trong nc, v tng cc kh CO2, CH4, H2S.

c bit nhim ch yu xy ra i vi ngun nc ngt. Tng lng nc trn ton cu l 1.360 triu km3, trong lng nc ngt ch chim trn di 3% v con ngi ch s dng c khong 1% phc v nhu cu ca x hi. Th nhng 1% ang b nhim bi cc loi cht thi v nc thi cng nghip c thi ra lu vc cc con sng m cha qua x l ng mc; cc loi phn bn ho hc v thuc tr su ngm vo ngun nc ngm v nc ao h; nc thi sinh hot c thi ra t cc khu dn c ven sng.

nhim mi trng t nhim mi trng t l hu qu cc hot ng ca con ngi lm thay i cc nhn t sinh thi vt qua nhng gii hn sinh thi ca cc qun x sng trong t. nhim mi trng t c th c phn loi theo cc ngun gc pht sinh hoc theo cc tc nhn gy nhim. Nu phn loi theo ngun gc pht sinh, nhim mi trng t bao gm: nhim t do cc cht thi sinh hot.

nhim t do cht thi cng nghip.

nhim t do hot ng nng nghip.

Tuy nhin, mi trng t c nhng c th v mt s tc nhn gy nhim c th cng mt ngun gc nhng li gy tc ng bt li rt khc bit. Do , ngi ta cn phn loi nhim t theo cc tc nhn gy nhim:

nhim t do tc nhn ho hc: Bao gm phn bn N, P (d lng phn bn trong t), thuc tr su (clo hu c, DDT, lindan, aldrin, photpho hu c v.v.), cht thi cng nghip v sinh hot (kim loi nng, kim, axit v.v...).

nhim t do tc nhn sinh hc: Trc khun l, thng hn, cc loi k sinh trng (giun, sn v.v...).

nhim t do tc nhn vt l: Nhit , cht phng x.

Mi trng t l ni tr ng ca con ngi v hu ht cc sinh vt cn, l nn mng cho cc cng trnh xy dng dn dng, cng nghip v vn ha ca con ngi. t l mt ngun ti nguyn qu gi, con ngi s dng ti nguyn t vo hot ng sn xut nng nghip m bo ngun cung cp lng thc thc phm cho con ngi. Nhng vi nhp gia tng dn s v tc pht trin cng nghip v hot ng th ho nh hin nay th din tch t canh tc ngy cng b thu hp, cht lng t ngy cng b suy thoi, din tch t bnh qun u ngi gim mnh.

Hn na, t ang trong qu trnh b nhim nng. Cht nhim n vi t qua nhiu u vo, nhng u ra th rt t. u vo c nhiu v cht nhim c th t trn tri ri xung, t nc chy vo, do con ngi trc tip thi vo t. u ra rt t v nhiu cht nhim sau khi thm vo t s lu li trong . Hin tng ny khc xa vi hin tng nhim nc sng, y ch cn cht nhim ngng xm nhp th kh nng t vn ng ca khng kh v nc s nhanh chng tng kh cht nhim ra khi chng. t khng c kh nng ny, nu thnh phn cht nhim qu nhiu, con ngi mun kh nhim cho t s gp rt nhiu kh khn v tn nhiu cng sc.

S cn thit phi p dng thu bo v mi trng

Thc t cho thy, qu trnh pht trin nn kinh t lm pht sinh nhng yu t tc ng tiu cc n mi trng, dn n nhim nghim trng, s pht trin bn vng ng trc nhng thch thc ln. gii quyt nhng vn mi trng, cc nc cn thit phi p dng thu bo v mi trng bi v y c coi l mt trong nhng cch hiu qu v tit kim nht.

Trc ht, thu bo v mi trng cn thit v n c kh nng bo v mi trng vi chi ph thp nht c th. Khi p dng, thu s cho php mi doanh nghip t quyt nh xem nn tr thu mi trng hay nn x l nhim gim thiu chi ph. Nhng ngi c chi ph gim nhim cao s c khuynh hng chp nhn np thu v nhng ngi c chi ph gim nhim thp s c gng hn ch s thi nhim ca mnh. Do , thu mi trng to ra cc khuyn khch cho ngi sn xut v ngi s dng trnh cc hnh vi gy hi ti mi trng, c bit l khi thu c tng cng bi cc cng c hnh chnh truyn thng. ng thi, khi gi c ca cc nguyn liu u vo hay chi ph do vic thi cht thi tng ln do b nh thu, cc nh sn xut c ng lc pht trin cc phng php mi nhm gim bt s thu phi np v iu ny c th dn ti cc cng ngh, sn phm, qu trnh sn xut mi thn thin vi mi trng hn.

Ngoi ra, thu mi trng cn cn thit do n c th ng vin hp l ng gp ca x hi, to ngun thu cho Chnh ph gii quyt vn mi trng. y chnh l u im ln ca vic s dng thu mi trng so vi cc bin php hnh chnh khc, v cc doanh nghip v ngi tiu dng thc s kh t b hon ton nhng hot ng b nh thu. Hng nm, kinh ph chi cho s nghip bo v mi trng rt hn ch trong khi nhu cu ti chnh cho bo v mi trng li rt ln. Vic p dng thc hin thu mi trng s em li ngun thu cho ngn sch nh nc v do mt phn gii quyt c nhng kh khn v ti chnh. Hn na, thu nhp thu c t thu mi trng c th em li li ch kp. Li ch th nht l bo v mi trng mt cch c hiu qu v li ch th hai l mang li ngun thu nhp t thu mi trng. Vi nhng vai tr to ln nh trn, vic p dng thu mi trng l thc s cn thit i vi mi quc gia, c bit khi so snh tnh hiu qu ca thu mi trng vi cc cng c qun l mi trng khc.

So vi cc cng c hnh chnh khc, s dng thu mi trng em li hiu qu ng, c ngha l n lun khuyn khch cc doanh nghip gim bt cht thi hn na trong khi nu s dng cng c qun l mi trng khc th cc doanh nghip s ch gii hn cht nhim ng mc c yu cu. Hn na, thu mi trng em li doanh thu cho ngn sch Nh nc, mt phn c s dng cho Ngn sch chung ca Chnh ph nh cc ngun thu khc; cn mt phn c dnh ring chi cho cc hot ng bo v mi trng, nh thu gom x l ph thi, nc thi, khc phc nhim, h tr cc nn nhn ca nhim, trin khai cc d n bo v mi trng

So vi cc cng c kinh t qun l mi trng, c bit l cc khon ph v l ph mi trng: Cc khon ph bo v mi trng hin hnh l cng c kinh t tc ng trc tip n i tng gy nhim (ph nh vo ngun gy nhim), nhng v cc loi ph c tnh php l thp, mc thu thp, nn tc dng cn cha mnh, cha lm thay i ng k hnh vi, v vic vn dng cha c gim st v thc thi y do thiu nng lc qun l. V vy, cn thit phi xy dng chnh sch thu ring v mi trng, nh vo cc sn phm gy nhim, tc ng xu ti mi trng. Hn na, thu mi trng v ph mi trng l hai loi rt khc nhau. Thu mi trng th hin ch ch quan ca Nh nc. Cn ph mi trng l huy ng t ngi dn, ng gp cng Nh nc khi phc li mi trng. Thu lun c xc nh sn t trc. Chng hn, nu mua sn phm ny th s chu mt khon thu nht nh ngi tiu dng cn nhc la chn cc sn phm khc khng c tc ng xu n mi trng. Do , thu l khon thu iu tit hnh vi tiu dng, c th khin ngi tiu dng chuyn t mua mt hng ha no c nh hng nht nh n mi trng sang dng loi hng ha khc, thn thin vi mi trng hn. Trong khi , ph ch phi np khi x thi cc loi vt cht, kh gy nhim ra mi trng. Mt khc, nu ng t gc v ngun thu th thu mi trng l khon thu c cng vo gi bn sn phm, c tnh n nh, trong khi mc thu ph bo v mi trng c xc nh ty theo mc c hi ca cht thi v kh nng hp th cht thi ca khu vc x thi, khng c tnh n nh cao.

Nh vy, vic p dng thu mi trng trn th gii l mt vic lm cn thit do thu BVMT chnh l mt cng c kinh t quan trng khng ch tng ngun thu cho ngn sch nh nc m cn c hn ch ti a cc tc ng gy nhim mi trng. Vic p dng loi thu ny phn no cng gii quyt c nhng hn ch cn tn ti khi s dng cc cng c qun l mi trng khc.

CHNG 2

KINH NGHIM P DNG THU BO V MI TRNG

CA MT S NC TRN TH GII

2.1. Kinh nghim ca Cng Ha Lin Bang c (CHLB c)

2.1.1. Tnh hnh mi trng CHLB c

nhim mi trng khng kh

Tnh hnh nhim mi trng khng kh ti c c nhng du hiu rt kh quan. So vi nm 1990, nng kh thi c hi lin tc gim, tnh n nm 2005, nng ny gim 55%. Trong s bn loi kh thi gy nhim mi trng NH3, NOx, NMVOC (hp cht d bay hi t Mtan) v SO2, nng SO2 gim nhiu nht, n 90%, xung cn 2%; theo sau l hp cht hu c d bay hi vi mc gim l 65% xung cn 8%. Bn cnh , kh nit xt cng gim 50% xung cn 23% v trong s , nng NH3 gim t nht. Nh vy, c th thy rng lng kh thi ni chung gim i rt nhiu v cht lng mi trng khng kh c c ci thin ng k.

Hiu ng nh knh

Nhn chung nng cc cht thi gy ra hin tng hiu ng nh knh gim ng k (khong 230 miligram/tn hay 18,7%) trong vng 15 nm t nm 1990 n nm 2005. Trong , cht kh ch yu gy ra hin tng ny l kh CO2 (chim n 87% tng lng kh thi). C th thy lng CO2 t nm 1990 n nm 2005 gim xp x 20% t 1032 n 873 miligram/tn v gn nh gim u theo tng nm. Tuy lng kh thi gy ra hin tng hiu ng nh knh gim nhng hin tng ny vn khng th c gii quyt hon ton, iu ny dn n mt h qu mi trng khc l s m dn ln ca tri t. Theo ban kh tng hc ca c, c ni ring v trn ton th gii ni chung, trong mt thp k gn y nhit trung bnh nm u trn 8,3C, v c xu hng tng u khong 0,8C. Nu khng c nhng bin php bo v mi trng v gim thiu nng nhng cht nhim thi ra khng kh th tri t s ngy cng nng ln gy ra nhng tc ng khng tt ti i sng ca con ngi cng nh sinh vt trn tri t.

nhim mi trng nc

Hnh 2.1. Hm lng Nit trong nc CHLB c

t nm 1975 n nm 2005

n v: tn/at (t/a)

Ngun: Effects of Germanys Ecological Tax Reforms on the Environment, Employment and Technological Innovation, tr. 48

Hnh 2.2. Hm lng Pht pho trong nc CHLB c t nm 1975 n nm 2005

n v: tn/at (t/a)

Ngun: Effects of Germanys Ecological Tax Reforms on the Environment, Employment and Technological Innovation, tr. 49

Cng nh hm lng cht thi trong khng kh, t nm 1975 n nm 2005, hm lng kh thi Nit v Pht pho trong mi trng nc CHLB c u gim tuy nhin vi mc khc nhau. Nu nh Nit gim 400 kt/a tng ng 37% th Pht pho gim 59 kt/a tng ng 64%. Ngoi ra hm lng cc kim loi nng gy nhim ngun nc cng h ng k t nht mt na, c bit l Ch v Thy ngn gim n 70% cn cc kim loi nh ng, Niken, Km cng gim 50%. Nh vy c th thy tnh hnh nhim mi trng nc CHLB c c ci thin ng k t nm 1975 n nay.

nhim mi trng t

Hnh 2.3. Hm lng Ni t trong t CHLB c t nm 1990 n nm 2004

n v: kg/ha t nng nghip

Ngun: German Federal Government Soil Protection Report2005,

1st edition, tr. 76Hm lng ni t trong t nhn chung gim 8% t nm 1991 tuy nhin khng nh cc cht thi trong khng kh hay trong nc gim u theo tng nm, nng Ni t trong t li c s bin ng trong khong 100 v 120 kg/ha. V CHLB c t mc tiu n nm 2012 gim c hm lng ni t xung cn 80 kg/ha.

Tm li, qua phn tch s liu thng k hm lng cc cht thi thi ra mi trng khng kh, mi trng nc v mi trng t CHLB c, ta c th thy r nhim mi trng CHLB c gim ng k qua cc nm, c bit l s gim thi ra mi trng khng kh. Tuy khng phi l quc gia c h thng mi trng sch nht chu u v th gii nhng cho n nay CHLB c ang tng bc p ng c nhng tiu chun v mi trng m Lin minh chu u hay ngh nh th Kyoto t ra cho cc nc thnh vin.

2.1.2. Thc tin p dng thu bo v mi trng ti CHLB c

2.1.2.1. H thng thu v ph mi trng CHLB c trc nm 1999

Trc nm 1999, CHLB c cha c khi nim v mt h thng thu mi trng hon thin. Cng c bo v mi trng c a chung v s dng ph bin nht l cc o lut mi trng ni chung v cc quy ch, c th k n y l mt s cc o lut mi trng in hnh nh: o lut x l cht thi (1972), o lut Lin Bang v kim sot nhim (1974) Tuy nhin CHLB c vn cn tn ti mt s loi thu v ph lin quan n mi trng mc d nhng loi thu v ph ny khng mang li hiu qu trc tip i vi mi trng.

Thm vo , vic ban hnh v iu hnh thc thi cc loi thu v ph ny khng c s thng nht gia chnh ph lin bang v chnh ph tng bang, tng thnh ph. Bng 1 di y lit k cc loi thu mi trng chnh c s dng CHLB c trc nm 1999 v t l ng gp ca nhng loi thu ny so vi tng doanh thu ca chnh ph.

Bng 2.1. T l cc loi thu / ph mi trng trong tng doanh thu thu ca CHLB c trc nm 1999

Loi thuT l (%)Loi thuT l (%)

Thu du khong50 ung c cn3

Thuc l17C ph2

t xe my12Khc4

Bt ng sn12

Ngun: Ecological tax reform in Germany from theory to pocily, tr.9

C th thy rng trong s cc loi thu lin quan n mi trng c p dng ti c trc nm 1999, thu du khong l loi thu em li doanh thu cao nht. Ngoi ra, mt s loi ph khc lin quan n mi trng c p dng ti c cn phi k n nh l ph nc thi, ph s dng ng b i vi cc phng tin vn ti hng nng (t 12 tn tr ln)

Phi ni rng, tuy tn ti nhng cc loi thu v ph lin quan n mi trng k trn khng mang li hiu qu g ng k trong vic bo v mi trng cng nh tng thu cho Ngn sch nh nc do t sut thu, ph qu thp v cha c mt cch nh thu v thu ph thng nht. Doanh thu t cc loi thu v ph ny ch chim mt phn nh so vi ton b doanh thu cn li t cc loi thu khc.

Bng 2.2. C cu doanh thu thu CHLB c trc nm 1999

T l trong tng doanh thu (%)

19701980199019971999

Mi trng75,15,25,25,9

Vn15,813,312,610,410,4

Nhn t trung ha23,620,219,818,318,3

Lao ng1922,121,121,321,3

An sinh x hi34,739,341,344,744

Ngun: Benefits of the ecological tax reform

for different economic sectors, tr.12

Nhn Bng 2 ta c th thy r doanh thu n t thu mi trng CHLB c ch chim mt phn rt nh so vi doanh thu n t cc khu vc sn xut khc. c bit nu so vi khon an sinh x hi m ngi dn c phi ng gp th doanh thu thu c t thu mi trng ch bng khong 15%. Nh vy, t nm 1999 tr v trc, ngi dn CHLB c phi chu gnh nng an sinh x hi rt ln trong khi nhng hot ng gy tn hi cho x hi v mt mi trng li khng c kim sot v x l mt cch trit v cht ch bng cng c kinh t.

2.1.2.2. Cuc ci cch thu mi trng CHLB c din ra trong giai on 1999 2003

tng v thut ng ci cch thu mi trng c a ra ln u tin vo nm 1983 vi mc tiu gii quyt cng lc hai vn l tht nghip v s tn ph mi trng bi Binswanger. T nm 1990, khi nim ny thu ht s ch ca gii chnh tr c, tuy nhin ngay sau do s mu thun gia cc ng phi trong chnh ph m mi n chin dch bu c lin bang nm 1998, Ci cch thu mi trng mt ln na tr thnh mt vn gy ch v n ngy 1 thng 4 nm 1999, ci cch thu mi trng chnh thc c thc hin.

Ci cch thu mi trng din ra CHLB c bao gm 2 o lut v c tin hnh qua 5 bc trong 5 nm lin tip t nm 1999 n nm 2003. o lut th nht c gi l o lut gii thiu v Ci cch thu mi trng din ra vo thng 4 nm 1999. Bn bc tip theo ca ci cch c thc hin trong bn nm lin tip t nm 2000 n nm 2003 di o lut c tn S tip ni ca ci cch thu mi trng.

Cuc ci cch thu mi trng c giai on 1999-2003 tp trung vo 2 ni dung chnh: tng thu sut thu nng lng v ban hnh mt s iu khon min gim thu c bit.

Tng thu sut thu nng lng

Vic tng thu sut thu nng lng bt u c tin hnh t ngy 1 thng 4 nm 1999. o lut gii thiu v Ci cch thu mi trng xc nh r i tng chu thu nh vo cc ngun nng lng thit yu trong nn kinh t c th k n nh:

Nhin liu ng c: xng pha ch, xng khng pha ch v du diesel

Nhin liu t: du t nh, du t nng t, du t nng dng cho in, kh ga thin nhin v in.

Phng php tnh thu cng c o lut gii thiu v Ci cch thu mi trng xc nh c th, l s dng cc mc thu tuyt i khc nhau nh vo cc i tng chu thu khc nhau. Ci cch bt u vi vic tng thu i vi cc ngun nng lng: tng 6 pfennig (3,07 cent) mi lt i vi nhin liu ng c, tng 4 pfennig (2,05 cent) mi lt i vi du t nh, tng 0,32 pfennig (0,164 cent) i vi kh ga thin nhin v ln u tin xut hin thu in vi 2 pfennig (1,02 cent) cho 1 kWh s dng.

T nm 2000 n nm 2003, o lut ni tip ca Ci cch thu mi trng tip tc tng dn cc loi thu theo 4 giai on, mi giai on tng ng vi mt nm. C th l:

Tng thu du: tng 6 pfennig 1 lt (3,07 cent) i vi nhin liu ng c t ngy 1 thng 1 hng nm bt u t nm 2000 n nm 2003. Nh vy, tng s thu nhin liu ng c tng ln 15,37 cent 1 lt so vi nm 1998. Ring vi nhin liu c nng sulphur cao (hn 50 ppm, tng ng 50mg/kg) th t ngy 1 thng 11 nm 2001, ngoi 6 pfennig tng hng nm phi thm 3 pfennig (tng ng 1,57 cent) mi lt. Sau ngy 1 thng 1 nm 2003, khon thu ny s p dng vi nhin liu c nng sulphur vt qu 10 ppm. Thm vo , t ngy 1 thng 1 nm 2000, du t nng tng 0,5 pfennig (0,26 cent) mi kilogram.

Tng thu in: tng 0,5 pfennig (0,26 cent) mi kilowatt gi t ngy 1 thng 1 mi nm t nm 2000 n nm 2003.

Bng s liu sau nu chi tit s tin thu tng i vi mi loi nng lng sau ci cch thu mi trng 1999 2003.

Bng 2.3. T sut thu nng lng sau ci cch thu mi trng

nm 1999 2003 ti CHLB c

n vTrc 1.4.99Giai on 1Giai on 2Giai on 3Giai on 5Giai on cuiTng t sut thu

Nhin liu ng c

Xng pha chPf/l6108666 / 966138/141

Xng khng pha chPf/l98666 / 966128/131

Du dieselPf/l62666 / 96692/95

Nhin liu t

Du t nhPf/l84000012

Du t nng tPf/kg73,00,500003,5

Du t nng dng cho inPf/kg5,5-2,000003,5

Kh ga thin nhinPf/wh80,360,3200000,68

inPf/kwh020,50,50,50,54

Ngun: The introduction of the Ecological Tax Reform, tr. 43

C th thy rng, t sut thu nng lng thay i rt nhiu sau 5 nm thc hin ci cch. Ngun nng lng b nh thu nhiu nht l xng, tng 31% so vi trc khi ci cch thu mi trng. K n l du diesel v du t nh u tng 50%. Kh ga thin nhin c mc tng nhanh nht, 88% so vi trc nm 1999.

Mt s iu khon min gim thu c bit

Cc doanh nghip hot ng trong lnh vc sn xut, cung cp nc / nng lng, khai m v xy dng, nng lm nghip, thy sn s c gim 20% nu s dng t nht 500.000 kwh nng lng.

Hn na, cc doanh nghip thuc ngnh cng nghip sn xut s c hon 95% phn thu sinh thi vt qu 1,2 ln s ng gp an sinh x hi nh Ci cch thu mi trng. iu ny gip cho cc doanh nghip nng lng hot ng trong lnh vc sn xut gim bt c gnh nng thu.

Bn cnh , cc ngnh sn xut s dng nhiu nng lng cng c gim 20% so vi t sut thu thng thng. Nhng nh my nhit in kt hp nu s dng hn 70% nng lng hng thng s c min thu du. Cc nh my s dng kh ga v hi nc cng c min thu du trong vng t nht 10 nm nu t l s dng in hn 57,5% p dng t ngy 31 thng 12 nm 1999.

Ngoi ra, o lut u tin ca ci cch thu mi trng cng khng nh thu i vi vic s dng nng lng ti to nu s lng s dng n v ln ti 0,7 megawatt v n o lut th hai ca Cuc ci cch thu mi trng l 2 megawatt. Tiu chun min thu i vi thy in cng tng t 5 n 10 megawatt mt n v in.

Thm vo , tng hiu qu mi trng, nm 2000, h thng ng ray cng cng c gim 50% thu trong khi cc phng tin giao thng cng cng ch chu thu in v thu du bng 50% mc thu thng thng.

H thng si m ban m (thng c s dng trong cc khu nh ca ngi c thu nhp thp) nu c lp t v s dng trc ngy 1 thng 4 nm 1999 cng c gim bt bng mt na mc thu in. Do , mc thu i vi loi hnh si m ny ch tng nh t 0,5 cent mt kwh trong bc th nht ca Ci cch thu mi trng n 1 cent mt kwh trong bc th nm.

2.1.2.3. Thu v ph mi trng ca CHLB c t nm 2003 n nay

Tha hng nhng thnh qu t ci cch mi trng t nm 1999 n nm 2003, t nm 2004 CHLB c vn tip tc thc hin nhng sc thu c v ch thay i mt s iu nh:

Gim bt u i cho h thng si m ban m lp t trc ngy 1 thng 4 nm 1999: t 50% mc thu in (tng ng 1,02 cent) ln 60% mc thu in (tng ng 1,23 cent) v ct b hn u i ny vo ngy 1 thng 1 nm 2007.

iu chnh cc mc thu sut du khong cho: kh ga thin nhin s dng t l 0,55 cent/kwh (trc l khong 0,35 cent/kwh); gas lng l 60,60 Euro/1000kg (trc l 38,34 Euro/1000kg); v du t nng l 25 Euro/1000kg (trc l 17,89 Euro/1000kg); h thng nhit in kt hp v nh my s dng kh ga v hi nc c min thu hon ton.

Gia hn t sut thu thp cho kh ga thin nhin trong khu vc giao thng n ngy 31 thng 12 nm 2020 (trc l n ngy 31 thng 12 nm 2009)

Gia hn thu xng du dng cho mc ch si m nh knh v nhng phng trng trt kn l n ngy 31 thng 12 nm 2004 (trc l n ngy 31 thng 12 nm 2002)

Ngi i lm bng phng tin cng cng b gim khon khu tr xung cn 30 cent mi km (trc l 36 cent cho 10 km u v 40 cent cho mi km tip theo)

Thu xng du nh vo kh ga thin nhin s dng vi mc ch l nhin liu tng ln 12% t 1,24 cent/kwh ln 1,39 cent/kwh. Tuy nhin, nu so vi xng v du diesel th kh ga vn l nhin liu c gim thu nhiu hn (ln lt l 80% v 70%). Do , kh ga thin nhin vn c a chung bi cc li xe ng di v chi ph thp hn so vi cc ngun nhin liu ng c thng thng. Gim tr cp cng c p dng cho nhin liu ng c l xng lng, thu cho loi nhin liu ny tng 12% t 16,1 cent/kg ln 18,032 cent/kg.

Thu sut cho phng tin giao thng cng cng tng ln 12% bng 62% mc thu xng du thng thng (trc l 50%) t 1,02 cent/kwh n 1,142 cent/kwh.

Tuy nhin, CHLB c khng phi l quc gia duy nht thc hin ci cch thu mi trng m cc quc gia cn li ca Lin Minh chu u cng ang tin hnh nhng bin php tng t. Ngy 27 thng 10 nm 2003, B mi trng EU ph chun ch th Thc hin phi hp hi ha thu mi trng trong cng ng EU, y l bc tin quan trng tin ti ci cch thu mi trng rng khp EU. Sau mi nm m phn cui cng EU a ra c mc thu sut ti thiu cho tt c cc sn phm nng lng trong ton b khu vc EU. Ch th ny c hiu lc t ngy 1 thng 1 nm 2004 v s c p dng cho tt c cc nc tham gia. Do , theo ch th ny CHLB c s phi ban hnh sc thu i vi than s dng cho mc ch t nng.

nhng lnh vc khc, c thc thi ton b yu cu ca ch th, mc d nhng yu cu ny l tng i nh bi l trc c c mt ci cch thu mi trng mu mc v pht trin su rng. Do , vic bt buc p dng ch th ny trong ton b EU s gip cho nn cng nghip c c nhng li th cnh tranh ng k. Nhng loi thu nng lng mi m cc nc EU phi thc hin th hin s phi hp hi ha gia nhng chnh sch mi trng v chnh sch ti kha EU. ng thi ch th ny ca EU cng to iu kin v khung php l cho ci cch mi trng tr thnh ci cch ti kha mi trng CHLB c ni ring v trn ton b EU ni chung bng vic a ra nhng quy nh quan trng nh:

Thu du la nh vo nhng chuyn bay ni a ca c cng nh cc chuyn bay quc t gia c v cc quc gia thnh vin EU. CHLB c c tha thun vn ti hng khng l khng ngn cm loi thu ny.

nh thu du Diesel theo mc ch s dng khc nhau: t nhn v thng mi, sau s tin ti ct b hon ton tr cp cho vic s dng du diesel vi mc ch c nhn.

Nh vy k t nm 2004, CHLB c phi c nhng bin php phi hp chnh sch mi trng ca mnh vi chnh sch mi trng ca ton b lin minh chu u vn thc hin ng nhng mc tiu chung ca khu vc m vn m bo mc tiu chung ca t nc. V cho n nay c thc hin rt tt nhng yu cu t ra ny.

2.1.3. Nhng chuyn bin ti CHLB c sau khi thc hin nhng thay i v thu mi trng

Sau hn hai mi nm p dng thu mi trng, h thng mi trng, h thng mi trng cng nh nn kinh t x hi ca CHLB c c nhng thay i su sc v ton din theo hng tch cc. iu c c phn ln l nh ci cch thu mi trng din ra t nm 1999 n nm 2003 v vic duy tr nhng sc thu ny kt hp v b sung vi nhng iu khon thu bo v mi trng ca Lin Minh Chu u EU. Sau cuc ci cch, CHLB c c mt khung php l v h thng chnh sch cht ch, hp l vi nhng quy nh r rng v cc i tng chu thu, cch nh thu v mt biu khung thu sut hp l. Thm vo , s phi hp trong vic qun l thu v thu thu gia Chnh ph Lin Bang v chnh ph tng bang, tng thnh ph rt thng nht v nhp nhng. Chu trch nhim ln nht trong vic kim sot, qun l thu v thu thu chnh l Tng cc thu ca chnh ph Lin Bang, cc c quan thu ca cc tiu bang nh vy m h thng lm vic nhanh v chun xc hn rt nhiu.

Chnh thnh cng t c to nim tin cho cc nh hoch nh chnh sch tip tc thc hin v c nhng thay i mi c li hn trong nhng nm tip theo. Cho n nay c th thy tnh hnh nhim mi trng ca c c ci thin ng k nh nhng chnh sch thu nng lng mnh tay nh vo cc ngun gy nhim nh cc loi xng du, nhin liu c hi.

Cc loi kh gy ra cc hin tng nhim mi trng nc, nhim mi trng t, nhim mi trng khng kh hay hin tng hiu ng nh knh nh kh CO2, SO2, NOx u c xu hng gim dn theo tng nm. Sau nm 2003, khi lng pht thi kh CO2 vn gim t t, mc d thu sut t v sau khng tng hn na. Trong nm 2010, vic gim lng kh thi CO2 t c l khong 3 phn trm, tng ng xp x n 24 triu tn CO2 mt con s kh n tng.

Vic p dng thu nng lng ny mt mt trc tip hn ch nng kh thi c hi ra mi trng mt khc tc ng ln thc ca ngi dn v vic s dng c hiu qu v tit kim nng lng hn. K t nm 1999, s lng hnh khch s dng cc phng tin cng cng tng nhanh chng. Trc , cho n tn nm 1998, con s ny vn tip tc gim qua cc nm nhng t nm 1999 n nay, xu hng ny o ngc hon ton v s lng ngi i cc phng tin giao thng cng cng tng lin tip. Thm vo , mc tiu th nhin liu cng tr thnh yu t quan trng trong vic la chn mua xe ca ngi dn CHLB c. T chc nghin cu khch hng Gesellschaft fur Konsumforschung (Gfk), ng ti Nuremberg (c) tin hnh mt cuc iu tra mu i vi cc li xe t y v a ra kt lun l 63% nhng ngi c hi cho rng gi nhin liu cao nh hng n quyt nh mua chic xe ti ca h. V theo mt cuc iu tra mi y ca t chc nghin cu th trng TNS Emnid (c) th 89% nhng ngi c phng vn khng nh mc thn thin vi mi trng l u tin s mt ca h khi chn mua mt chic xe t.

ng thi vic s dng c ch ngun doanh thu thu c t thu mi trng phn no lm tng vic lm trong x hi cng nh thc y cc chng trnh nghin cu v pht trin cc ngun nng lng c th ti to. Theo s liu thng k ca C quan mi trng lin bang c th t l s dng cc ngun nng lng c th ti to tng dn trong cc nm qua v t nm 1998 n nm 2006, t l ny tng t 2,5% n 5,8% v vn tip tc tng nh trong cc nm tip theo. Ngoi ra tng sn phm quc ni (GDP) ca CHLB c trong giai on thc hin thu mi trng cng tng nh do tng u t ca chnh ph vo cc chng trnh gim chi ph nng lng v u t ca cc doanh nghip trong nc vo nhng dy chuyn cng ngh hiu qu tit kim nng lng.

Nh vy vic thc hin thu mi trng CHLB c em li nhng thnh qu tt p tc ng ln c ba mt ln ca mt quc gia l mi trng, kinh t v x hi. y l thnh tu t ho m quc gia no cng mong mun c c.

2.2. Kinh nghim ca New Zealand

2.2.1. Tnh hnh mi trng New Zealand

nhim mi trng khng kh

So vi cc nc trn th gii, do mt dn c khng qu dy c, cc ngun ti nguyn thin nhin khng phi chu nhiu tc ng nh ngun ti nguyn thin nhin cc quc gia cng nghip khc, v tr a l gn vi bin, cch xa cc chu lc v cc ngun gy nhim nn New Zealand c cht lng khng kh kh tt.

Tuy nhin, ti mt s khu vc, ch yu l cc th trn v thnh ph ln, mc nhim mi trng cao ang dn tr thnh mi lo ngi i vi chnh ph New Zealand. Khng kh nhim thng xut hin do kh thi ra ti nhng nt giao thng ng c hoc ti l si s dng g ti cc h qia nh. Trong khi dn s, mc sng v tc th ha c xu hng tng ln th vn nhim khng kh cng tr nn ti t. Vic cc nhin liu ha thch c s dng rng ri cng gp phn y tnh trng nhim khng kh New Zealand cng tr nn nghim trng hn. Thi gian gn y, t l s ngi mc bnh ung th da New Zealand c xu hng tng ln. iu ny c d on l do tnh trng nhim khng kh. Theo con s thng k vo nm 1996, cc ngnh cng nghip ca New Zealand thi ra 29,7 triu tn CO2.Trong cc thnh ph ln ca New Zealand, Auckland l thnh ph c tnh trng nhim khng kh nghim trng nht. 80% nhim khng kh ti Auckland gy ra bi kh thi t cc phng tin giao thng, c th hn l do hm lng cc cht c trong xng v du Diesel. Theo cc nghin cu mi y ca chnh ph New Zealand, hm lng cc cht c hi trong xng v du diesel ca New Zealand cao hn so vi cc nc trn th gii. Bng sau so snh hm lng lu hunh trong du diesel ti New Zealand v mt s quc gia khc.

Bng 2.4. Hm lng lu hunh trong du diesel ti mt s nc

n v: ppm (parts per million)

Hm lng lu hunh trong du diesel

Hoa K500

EU350

Australia500

New Zealand3000

Ngun: New Zealands Greenhouse Gas Inventory 19902009, tr. 4

C th thy rng, hm lng cc cht c hi trong du diesel ti New Zealand l tng i cao, gp 6 ln hm lng ny ti Hoa K v Australia. Do , chnh ph New Zealand cn phi xem xt vn ny hn ch v kim sot vn nhim mi trng ti New Zealand.

Hiu ng nh knh

Nhn chung, t nm 1990 n nm 2006, lng kh thi nh knh New Zealand vn c xu hng tng ln, nhng t nm 2007 tr i, lng kh thi CO2 c xu hng n nh v gim dn. Tng lng CO2 thnh phn chnh ca kh thi nh knh nm 1990 New Zealand l 59,1 triu tn tuy nhin n nm 2009, con s ny l 70,6 triu tn; tng ln 11,5 triu tn tng ng vi 19,4%. Thnh phn ca cc loi kh thi nh knh cng thay i k t nm 1990.

Hnh 2.4. Thnh phn cc kh nh knh New Zealand

t nm 1990 ti nm 2009

Ngun: New Zealands Greenhouse Gas Inventory 19902009, tr. 59

C th thy rng, nm 1990, lng kh CO2 v CH4 chim t l nh nhau (khong 42%) trong thnh phn cc kh nh knh ti New Zealand, tuy nhin sau giai on 1990 2009, lng CO2 gia tng ng k t gn 50% trong tng s kh nh knh, tr thnh kh c thnh phn ln nht; trong khi CH4 c xu hng gim dn xung khong 38% trong tng s kh nh knh vo nm 2009.

Bn cnh , lng kh nh knh gy ra bi cc lnh vc khc nhau trong nn kinh t cng c nhng thay i ng k. Hnh di y minh ha thnh phn ca kh thi nh knh thi ra bi mt s lnh vc kinh t chnh New Zealand nh nng nghip, nng lng, rc thi...

Hnh 2.5. T l kh nh knh gy ra bi cc lnh vc kinh t khc nhau

ti New Zealand t nm 1990 n nm 2009

Ngun: New Zealands Greenhouse Gas Inventory 19902009, tr. 63

Nm 1990, hn 50% lng kh thi nh knh ti New Zealand gy ra bi lnh vc nng nghip, cc ngnh nng lng gy ra 40% lng kh ny, cn li 10% do ng gp ca ba ngnh cn li. Tuy nhin, trong giai on 1990 2009, t l lng kh nh knh gy ra bi hai lnh vc nng nghip v nng lng chng kin hai xu hng tri ngc nhau: cc ngnh nng lng i theo xu hng tng dn u, cn ngnh nng nghip li chng kin xu hng gim dn u. n nm 2009, t l ng gp ca hai lnh vc ny l gn tng ng nhau (45%). Tri li, t l kh nh knh gy ra bi cc lnh vc cn li khng c nhiu bin ng trong giai on nghin cu.

nhim mi trng nc

nhim mi trng nc ti New Zealand l mt vn ang c rt nhiu ngi quan tm. Hn lc no ht, vai tr ca ngun nc sch trong cuc sng hng ngy cng tr nn cn thit. Nc sch c dng sinh hot, git gi, trng trt. Trn th gii ni ring v ti New Zealand ni chung, ngun nc ang b nhim nng n do nh hng ca s bng n dn s v xu hng cng nghip ha v hin i ha din ra khp ni.

C rt nhiu bin php c p dng xc nh cht lng ca ngun nc v d nh xem xt trong ca nc, hm lng ca vi khun trong nc, mi hay v ca nc hay mc nitrat trong nc.Ti New Zealand, hm lng nitrat c s dng nh l mt phng php ph bin nht xc nh cht lng ca nc.

Hnh 2.6. Hm lng Nitrat trong nc ca cc con sng New Zealand

t nm 1990 n nm 2007

n v: miligram / lt

Ngun: Data retrieved from the Measuring New Zealands Progress Using a Sustainable Development Approach, Statistics New Zealand

C th thy rng, hm lng nitrat trong nc ti New Zealand c xu hng tng ln t nm 1990 n nm 2007. T khong 0,6 miligram nitrat trong 1 lt nc sng, hm lng ny s tng ln n 0,8 miligram trong mt lt nc sng vo nm 1992 v 1 miligram/ lt vo nm 2004 v nm 2007.

Hnh 2.7. T l nhim ngun nc ti cc vng ca New Zealand

vo nm 1999 v nm 2006

n v: miligram/ lt

Ngun: Data retrieved from the Measuring New Zealands Progress Using a Sustainable Development Approach, Statistics New Zealand

Nh vy, c th thy rng, tnh trng nhim ngun nc New Zealand t nm 1999 n nm 2006 c xu hng tng ln mnh m ti tt c cc vng, c bit hai thnh ph Canterbury v Otago l hai thnh ph c mc nhim ngun nc cao nht trong c nc.

nhim mi trng t

New Zealand, vn nhim ti nguyn t dng trong sinh hot v trong canh tc nng nghip ang c chnh ph New Zealand c bit quan tm do nng nghip l mt trong nhng ngnh quan trng hng u i vi New Zealand. Hm lng ni t trong t nhn chung gim t nm 1991 tuy nhin mc gim li khng ng k. K t nm 2006, sau khi thc hin cc bin php mi trng, tnh hnh nhim t New Zealand c nhng ci thin tch cc hn. Nng ni t cng nh cc cht nhim t khc gim ng k. C th thy rng, Chnh ph New Zealand v ang c gng gim mc nhim t v mc nhim ca nm 1990 nh ngh nh th Kyoto quy nh.

Tm li, qua phn tch s liu thng k hm lng cc cht thi thi ra mi trng khng kh, mi trng nc v mi trng t New Zealand t nm 1990 n nay, ta c th thy r nhim mi trng New Zealand c nhng chuyn bin tch cc, c bit t nm 2006 khi chnh ph New Zealand a ra nhng bin php mi trong chnh sch ci thin tnh trng nhim mi trng nc ny tng bc p ng c nhng tiu chun v mi trng m ngh nh th Kyoto t ra cho cc nc thnh vin.

2.2.2. Thc tin p dng thu bo v mi trng ti New Zealand2.2.2.1. H thng thu v ph mi trng New Zealand trc nm 1991

Cng ging nh c, trc nm 1991, New Zealand cha c nhng khi nim r rng v cc bin php bo v mi trng cng nh cc cng c kinh t bo v mi trng. Phn ln, cc cng c c s dng khng hng ti mc ch chnh l bo v mi trng m ch l mt khon thu thm cho ngn sch chnh ph. Thm vo , vic thu cc khon thu v ph ny gp rt nhiu kh khn do cha c nhng quy nh php lut c th v thng nht. Mt s cc loi thu l t c p dng ti New Zealand trc nm 1991 c th k n nh thu khai thc khong sn, thu nng nghip, thu thuc l, thu c ph. Cc khon thu nhn chung cn thp, do cha thc hin c mc ch ca chnh ph khi ban hnh.

Bng 5 di y lit k cc loi thu c tc ng n mi trng c s dng New Zealand trc nm 1991 v t l ng gp ca nhng loi thu ny so vi tng doanh thu ca chnh ph

Bng 2.5. T l cc loi thu c lin quan n mi trng trong

tng doanh thu thu ca New Zealand trc nm 1991

Loi thuT l (%)

Thu khai thc khong sn18

Thu nng nghip15

Thu thuc l6

Thu c ph6

Khc4

Ngun: Measuring New Zealands Progress Using a Sustainable Development Approach, 2008, tr.27

Trong s nm loi thu c lin quan n mi trng c lit k trn, thu khai thc khong sn l loi thu em li doanh thu cao nht (18%) tuy nhin nu so vi doanh thu ca thu du khong (thu c doanh thu cao nht ti c nm 1999 50%) th khon ng gp ny l qu nh b. Sau thu khai thc khong sn, thu nng nghip ng th hai v doanh thu trong s cc loi thu c lin quan n mi trng New Zealand trc nm 1991 (15%). S d c iu ny l do cng ging nh Vit Nam, nng nghip l mt ngnh quan trng trong nn kinh t ca New Zealand. ng th 3 sau thu nng nghip, thu thuc l v thu c ph chim t l nh nhau (6%) trong tng doanh thu t thu ca New Zealand. Cc loi thu khc chim t l t nht vi ch 4% trong tng doanh thu t thu. C th thy rng, trc nm 1991, cc loi thu c lin quan n mi trng rt ngho nn v ng gp rt t vo doanh thu ca chnh ph.

Ngoi ra, New Zealand cn c mt s loi ph khc lin quan n mi trng cn phi k n nh l ph nc thi, ph xng du Trn thc t, mc d cc loi thu v ph trn tn ti nhng chng khng mang li hiu qu g ng k bo v mi trng, cng khng thc hin c mc tiu ban u khi ban hnh l tng thu cho ngn sch nh nc.

2.2.2.2. Vic ban hnh Lut qun l ti nguyn nm 1991 RMA 1991 New Zealand

Mc d New Zealand c mt s nhng ci cch iu chnh, b sung cc cng c kinh t kim sot cc vn lin quan n mi trng t gia nhng nm 1980, tuy nhin nhng cng c kinh t ny vn cha c s dng thc s c h thng v hiu qu. Thm vo , cc chnh sch v mi trng vn cha c b sung. Do , yu cu ban hnh mt vn bn iu chnh cc vn lin quan n vic bo v mi trng tr thnh mt nhu cu cp thit i vi New Zealand.

Chnh v vy, sau rt nhiu cuc tho lun v nghin cu, Lut qun l ti nguyn ca New Zealand c ban hnh v chnh thc c hiu lc t nm 1991. y c coi l vn bn lut chnh thc u tin l gii tm quan trng ca mi trng, ti nguyn thin nhin v iu chnh cc vn mi trng ti New Zealand. im ni bt vt tri ca Lut qun l ti nguyn nm 1991 chnh l a ra cch qun l v h thng li mt cch hp l cc quy trnh hnh chnh v php l ri rc trc , ngoi ra b sung thm nhng chnh sch mi hng n vic "qun l bn vng" y c coi l nguyn tc ct li ca Lut qun l ti nguyn nm 1991. Thm vo , lut ny cng gip to ra mt s thng nht v chnh sch, mc thu, cch thu thu v c quan chu trch nhim thu thu gia cc qun, cc khu vc. Ti New Zealand, c quan chu trch nhim thu cc sc thu mi trng chnh l tng cc thu New Zealand. Hng nm, tng cc thu s xem xt ngun doanh thu t thu, i chiu vi k hoch mi trng quc gia (v d ch tiu gim lng kh thi nh knh cc nm) xem liu cc bin php thu thc s hiu qu v xut mt s sa i b sung nu thy cn thit.

Lut qun l ti nguyn c h thng li rt y v hp l. Lut bao gm 15 phn quy nh rt c th v cc khi nim, mc ch, nguyn tc, cc dng ti nguyn v cc gii hn t ra cho cc loi ti nguyn Thay v mt vi sc thu l t trc y, vic ban hnh mt vn bn lut vi h thng thu phong ph nh vo cc loi mt hng m vic sn xut hay s dng chng to ra nhng tc ng khng tt cho mi trng thc s l mt bc tin ln v chnh sch v php lut i vi New Zealand.

Bn cnh vic h thng li nhng chnh sch c, RMA 1991 cng a ra nhng chnh sch mi hng n vic "qun l bn vng v hiu qu". Phn 7(b) yu cu nhng ngi thc thi Lut phi c lin quan c bit n vic s dng hiu qu v pht trin ti nguyn thin nhin. Hay, lin quan n chc nng ca B trng B Mi trng, mc 26 (1) c quy nh: "B trng B mi trng cn xem xt v iu tra vic s dng cc cng c kinh t (bao gm c ph, tin, cc bin php ti chnh khc, v cc u i) t c mc ch m chnh ph ra.

Mt trong nhng phn quan trng nht ca RMA 1991 l phn 12. Phn ny yu cu cc t chc thc hin mt phn tch chi ph-li ch ca cc chnh sch xut hay k hoch xem xt la chn cc phng n thay th cho vic s dng cc quy nh trc tip t c mc ch ca Lut ny. Mc tiu ca phn ny l xem xt m rng vic cung cp cc u i v thu v ph (mc 32(i) v 32(ii)). Mt v d ca phn tch chi ph-li ch l phn tch chi ph-li ch trong bo co ca Hi ng khu vc Auckland ngh xem xt khu vc ven bin ca h.

Thm vo , trong cc iu lut quy nh v s dng ti nguyn thin nhin, ngi gy ra nhim phi np thu mi trng. Cch nh thu c p dng ti New Zealand l p dng mc thu sut %, khc vi CHLB c l p mc thu sut tuyt i. Mc thu sut nh vo cc ngun ti nguyn c th tham kho ti mt s iu ca RMA 1991 nh l iu 104E v thu sut cho mt s loi kh nh knh, iu 134 v thu sut nh vo cc cht c hi gy nhim cho t, iu 329 nh vo mt s ha cht gy nhim ngun nc.

Ngoi ra, Lut Qun l ti nguyn nm 1991 cng xc nh mt lot cc ng dng c th khc ca cc cng c kinh t. l:

- ng gp ti chnh

- Ph hnh chnh c nh ca c quan a phng

- Hnh pht ti chnh

Lin quan n ph hnh chnh (phn 36), v d, cc khon ph phi c 'hp l' (phn 36 (4) (a)), v phi c da trn chi ph m chnh quyn a phng phi b ra gii quyt nhng hu qu mi trng m ngi b buc ti gy ra (phn 36 (4) (b)).

Mt trong nhng u im c nu trong RMA 1991 l p dng nguyn tc ngi gy nhim tr tin v n ph hp vi quy lut: nhng ngi hng li trc tip t vic s dng cc ngun lc s phi chu chi ph. Vic ngi gy nhim tr ph mang li rt nhiu li ch nh sau: trc tin l nng cao doanh thu, thc y cc ngun lc ti chnh ca cc c quan chnh ph v do gip duy tr s kim sot ca h v chnh sch mi trng v qun l, sau l tc ng n thc v trch nhim ca ngi dn v vic s dng tit kim cc ngun nguyn vt liu ang cn kit ca tri t.

C th ni rng, vic ban hnh RMA 1991 l mt bc tin quan trng trong cng cuc bo v mi trng New Zealand. Lut ny ra i h thng li c cc sc thu l t trc y tn ti New Zealand t to ra mt quy nh chung thng nht p dng cho tt c cc qun v thnh ph New Zealand. Thm vo , lut ny cng gp phn to nn tng v c s php l ban hnh cc chnh sch mi trng khc trong tng lai.

2.2.2.3. Cuc r sot li RMA 1991 nm 2001

K t khi Lut qun l ti nguyn ra i nm 1991, n to ra c nhng tc ng tch cc khng nhng n ngun doanh thu t thu ca chnh ph New Zealand m cn n mi trng. Lng kh thi nh knh New Zealand t nm 1991 n nm 2001 c xu hng gim (hnh 5) tuy nhin mc gim ny l cha ng k so vi cc nc p dng thu mi trng thnh cng trc y nh c, Na Uy, H Lan V th, nm 2001 chnh ph New Zealand sau mi nm ban hnh Lut qun l ti nguyn nm 1991 quyt nh thc hin mt cuc r sot tng th li ton b h thng thu, nghin cu su hn cc l thuyt l lun v thu mi trng ng thi nghin cu thm kinh nghim ca mt s nc trn th gii a ra nhng iu chnh thch hp nhm mc ch ti a ha li ch ca thu mi trng.

Cuc r sot thu nm 2001 ti New Zealand xem xt v nghin cu vic iu chnh cc sc thu mi trng trong h thng thu New Zealand. Cc nh phn tch k vng lut thu ny sau khi sa i s l mt cng c hiu qu gip New Zealand t c nhng thnh tu trong vn bo v mi trng cng nh p ng c nhng quy nh trong ngh nh th Kyoto: n nm 2012 s a nng kh thi tr v mc nng ca nm 1990. Nhn chung, ngoi cc vn l lun, cuc r sot thu nm 2001 tp trung vo nghin cu ba ni dung chnh sau:

nh gi s cn thit ca vic y mnh nh thu vo cc mt hng nng lng quan trng nh than, du, cc sn phm du kh. y l nhng mt hng c tm nh hng ln n nn kinh t do y l nhng nguyn, nhin liu u vo cho tt c cc qu trnh sn xut v cng l nhng mt hng thit yu dng trong sinh hot v cuc sng hng ngy. nh gi s cn thit ny ng ngha vi vic chnh ph New Zealand cn phi gii bi ton pht trin kinh t hay bo v mi trng?

Nghin cu s cn thit ca vic tp trung s dng 3 loi thu sut chnh ca nn kinh t: thu nng lng, thu Carbon v thu xng du. Cc nh nghin cu thu cho rng ch tp trung vo cc thu trn khng nhng gip to ra hiu ng hiu qu kp m cn tc ng nhanh v mnh n thi quen tiu dng v sn xut ca ngi dn: mt mt s thc hin c mc tiu bo v mi trng thng qua tng cng nhn thc x hi v khuyn khch cc cng ty sn xut kinh doanh lin tc tm kim v thay i nhng phng thc kinh doanh thn thin vi mi trng hn gim s thu mi trng phi np, mt khc s thu c phn ngn sch nh nc ln gii quyt cc vn mi trng.

Nghin cu, hc hi kinh nghim t cc nc thnh cng v thu carbon, thu nng lng v thu xng du c th ban hnh mt sc thu mi trng hiu qu, ph hp vi nn kinh t, vn ho ca New Zealand t a New Zealand t c nhng cam kt k trong ngh nh th Kyoto. C th thy rng, khi nim thu carbon, thu nng lng v thu xng du cn kh mi m New Zealand, tuy nhin nhiu quc gia khc c bit l cc quc gia chu u v d nh H Lan, Na Uy, Thy in, an Mch, Phn Lan, Thy S ban hnh cc loi thu nh vy t nhng nm 1990. Trong thc t, a s cc nc thnh vin EU s dng thu carbon t c mc tiu gim lng kh thi nh knh v mc tiu tng ngun thu t thu b sung vo ngn sch nh nc nhm gii quyt cc vn v mi trng.

C th ni rng, cuc r sot nm 2001 l mt cuc xem xt ton din v k cng v c l thuyt ln cc vn cn tn ti ca RMA 1991 sau 10 nm ban hnh. y cng l c hi cho nhng nh hoch nh chnh sch New Zealand nghin cu v hc tp nhng kinh nghim p dng thu BVMT ca mt s cc nc thnh cng nhng nh lnh o sinh thi t s a ra nhng iu chnh thch hp lm tng hiu qu kinh t cng nh hiu qu mi trng ca cc sc thu mi trng ang c p dng.

2.2.2.4. Nhng thay i v b sung RMA 1991 vo nm 2007

Cuc r sot Lut qun l ti nguyn nm 1991 ti New Zealand din ra vo nm 2001, l mc nhn li v nh gi li hiu qu ca lut ny v cc cng c kinh t mi trng sau chng ng 10 nm thc hin, vi mc ch a ra nhng iu chnh hp l pht huy ti a hiu qu ca lut ny cng nh cc sc thu mi trng ang c p dng. Tuy nhin, sau cuc r sot nm 2001, cc nh hoch nh chnh sch khng a ra ngay nhng thay i trong lut thu qun l ti nguyn nm 1991 nh d tnh ban u m n tn nm 2007, nhng thay i ny mi chnh thc c thc hin.

Cc iu chnh trong Lut qun l ti nguyn iu chnh 2007 nhn chung da trn nhng im c tho lun trong cuc r sot thu nm 2001. im khc bit v thay i nhiu nht l chnh sch kt hp thu nng lng, thu xng du, thu carbon v cc bin php khc. Cc bin php khc c chnh ph New Zealand a ra trc, bao gm chin lc cht thi c cng b vo thng 3 nm 2002 ban hnh vi mc tiu c th l gim kh thi nh knh t khu vc cht thi v cc n lc ca chnh ph tit kim in trong khu vc cng khong 15%. Cc chnh sch ny c nu trong chin dch Bo tn v s dng nng lng mt cch hiu qu ca chnh ph c tnh s ct gim lng kh nh knh khong 25 triu tn / nm.Mc tiu ca New Zealand l gim lng kh thi xung 365 triu tn CO2 tng ng vi cam kt giai on u tin ca Ngh nh th Kyoto 2008-20012. thc hin iu ny, Chnh ph New Zealand kt hp thu cacbon, thu nng lng v thu xng du. Bng 6 trnh by cc mc thu sut quy nh cho tng loi thu nh trn tng loi mt hng chnh sau.

Bng 2.6. Cc mc thu sut(%) nh vo nhin liu ha thch ti New Zealand t sau cuc b sung thu nm 2007

Thu nng lngThu CarbonThu xng du

Than1,311,230

Kh0,560,510

Du0,140,180

Sn phm du kh0,080,090,15

Ngun: Reducing Carbon Emissions? The Relative Effectiveness Different Types of Environmental Tax: The Case of New Zealand, tr.4

T bng trn, c th thy cc mc thu sut cho thu nng lng v thu cacbon l tng t nhau. Mc thu sut cao nht nh vo cc mt hng nng lng c cng nng lng v h s pht thi cao. Trong cc mt hng, mc thu sut nh vo than l cao nht (1,31% vi thu nng lng v 1,23% vi thu carbon). Vi mc thu sut cao nh tp trung vo cc mt hng nng lng l nguyn, nhin liu u vo cho tt c cc qu trnh sn xut v cng l nhng mt hng thit yu dng trong sinh hot v cuc sng hng ngy, Chnh ph New Zealand gii bi ton ca mnh: t mc tiu bo v mi trng cao hn mc tiu pht trin kinh t. Vic tng thu sut vi cc mt hng nng lng nh vy chc chn gy ra nh hng ng k n nn kinh t New Zealand nhng bin php ny ng thi cng chc chn to ra c nhng hiu ng mi trng tch cc.

a ra c nhng chnh sch trn, New Zealand tch cc nghin cu, hc hi kinh nghim t cc nc thnh cng v thu carbon, thu nng lng v thu xng du. L mt nc khng c lch s p dng thu mi trng nh nhng nc khc chu u, New Zealand rt khn ngoan tn dng s hp tc quc t hc tp c kinh nghim t nhng nc ny. Sau khi ban hnh Lut qun l ti nguyn nm 1991, chnh ph New Zealand nh gi c rng lut ny vn cn nhng im cha hp l v do , n vn cha to ra c nhng hiu qu ng k ti mi trng. Do , trong khong thi gian thc hin cuc r sot li lut thu qun l ti nguyn 1991 nm 2001, chnh ph New Zealand rt tch cc hc hi kinh nghim quc t bng cch c nhng cn b ca mnh sang cc nc chu u p dng thnh cng thu BVMT hc hi kinh nghim ri sau tr v a ra nhng kin ngh thay i v hon thin hn lut thu mi trng.

Nh vic hc tp kinh nghim ca nhng nc thnh cng, chnh ph New Zealand cng nhn ra rng mc ch chnh ca cc loi thu mi trng chnh l ti s dng doanh thu t thu mt cch c hiu qu. New Zealand chn cch phn b ngun thu t thu t kinh nghim ca Thy in - nc nh thu carbon cao nht trong nhng nc Scan-di-na-vi. Phn ln doanh thu t thu carbon ti Thy in c a tr li vo nn kinh t thng qua vic gim ng k thu thu nhp. Do , nu s dng doanh thu t thu mi trng hiu qu th Chnh ph cng mt lc t c rt nhiu mc ch: tng ngun thu thu gii quyt cc vn mi trng, nh hng vic sn xut v tiu dng ca doanh nghip v ngi dn theo hng thn thin vi mi trng hn v m bo c nhng mc tiu x hi, gim gnh nng thu thu nhp c nhn cho ngi dn.

2.2.3. Nhng chuyn bin ti New Zealand sau khi thc hin nhng thay i v thu mi trng

K t khi ban hnh Lut qun l ti nguyn nm 1991, ri n cuc r sot thu nm 2001 v nhng thay i t sau nm 2007 n nay, cc kt qu c dng xem xt v nh gi s nh hng vi m v v m ca thu nng lng, thu carbon v thu xng du u rt kh quan. Hm lng kh nh knh ni chung, c bit kh CO2 gim dn k t nm 1991 v c bit gim ng k t sau nm 2007. im nhn mnh y chnh l ngoi tc ng hiu ng nh knh, thu ny cn to ra hiu ng ngoi hiu ng nh knh: l tc ng ln c thc tiu dng tit kim v thn thin hn vi mi trng ca ngi dn New Zealand.

Mi loi thu u c nhng nh hng n phc li x hi. Mc d, trn thc t cha c mt bin php trc tip no o c nhng nh hng phc li ny tuy nhin, vic xc nh gin tip nhng thay i trong tiu dng h gia nh c th c s dng nh mt bin php d on nh hng phc li ca cc loi thu. Nhng tc ng ca tng loi thu i vi lng kh thi carbon v mc tiu th nhin liu ha thch bng 7 cho thy cc thu mi trng c tc ng tch cc n mi trng v c khi lng pht thi cacbon v mc tiu th nhin liu ha thch u gim.

Bng 2.7. S thay i lng tiu th nhin liu ha thch v lng kh CO2 thi ra ti New Zealand gia nm 2007 v nm 2001 do tc ng ca ba loi thu: thu nng lng, thu carbon, thu xng du

n v: %

Thu nng lngThu carbonThu xng du

Lng kh thi CO2-16-18-0.9

Nng lng nhin liu ha thch s dng-13-14-1.9

Ngun: New Zealand Measuring New Zealands Progress Using a Sustainable Development Approach nm 2007, tr.14

T bng 7 ta thy, thu carbon dn n vic gim tiu th nng lng v kh thi CO2 ln lt khong 14% v 18%. Tc ng ca thu nng lng v thu carbon trong vic gim tiu th nng lng v pht thi CO2 l tng t nhau. Thu nng lng lm gim lng tiu th nng lng 13%, trong khi thu carbon lm gim 14%. N cng lm gim lng kh thi carbon khong 16%, cn thu carbon lm gim 18%. Mt khc, thu xng du mang li t hiu qu hn trong vic gim tiu th nng lng v kh thi CO2. Theo bng trn, thu xng du ch lm gim pht thi kh CO2 v tiu th nng lng ln lt khong 0,9 v 1,9%.

Kt qu trn cho thy rng thu carbon c kh nng t c mc gim ln hn v kh thi CO2 v khi lng tiu th nhin liu ha thch so vi thu nng lng. Trong ba loi thu c chnh ph New Zealand la chn lm cng c chnh sau nm 2007, thu xng du t c hiu qu t nht.

C th thy rng, bng vic thay i cc chnh sch v thu mi trng, Chnh ph New Zealand t c mc tiu bo v mi trng: gim lng pht thi kh CO2 v gim vic tiu dng cc nhin liu ha thch.

Bng 2.8. nh hng ca thu nng lng, thu carbon v thu xng du ln nhng bin v m ca New Zealand c la chn:

so snh gia nm 2007 v nm 2001

n v: %

Thu xng duThu nng lngThu Carbon

Thu sut thu thu nhp-0,82-0.62-0.68

Tiu dng h gia nh-0,2-0.09-0.1

Vn lu ng-0,82-1.12-1.26

Khi lng xut khu-1.62-1.54-1.7

Vn c nh-0.75-1.58-1.62

u t-0.32-0.51-0.54

GDP-0.29-0.38-0.39

Khi lng nhp khu-0.91-0.78-0.89

Ngun: New Zealand Measuring New Zealands Progress Using a Sustainable Development Approach nm 2007, tr.16

Ngoi vic tc ng ln tiu dng ca h gia nh, cc loi thu mi trng cng c nhng tc ng ng k ln cc yu t ca nn kinh t v m. Mc tiu th thc t ca cc h gia nh gim 0,1% do thu carbon v 0,09% do thu nng lng. Tuy nhin, i vi thu xng du, mc tiu th gim 0,2%.

T bng 8 ta thy, vic p dng thu carbon, thu nng lng v thu xng du to ra p lc khng nh i vi nn kinh t: tc ng ca thu nng lng v thu carbon tng t nhau, tuy nhin thu carbon c nh hng ln hn thu nng lng mt cht. S gim st trong hot ng ca cc ngnh cng nghip nng lng cao chnh l nguyn nhn dn n s km hiu qu ca nn kinh t, th hin r qua vic gim GDP thc t.

Xem xt s nh hng ln GDP, tc ng ca thu nng lng v thu carbon gn nh l nh nhau, mi thu lm gim GDP khong 0,385%. Tc ng ca thu xng du t hn mt cht (0,29%). nh hng n GDP gy ra do s gim lng vn sn c dng cho sn xut. C lng vn c nh v vn lu ng u gim. Vn c nh gim khong 1,6% do thu nng lng, 1,6% do thu carbon v t hn mt cht 0,75% do thu xng du. Tc ng ca thu xng du ln c vn lu ng v vn c nh l kh nh.

S st gim trong GDP c mi lin kt vi s gim v vn c phn. Cc c phiu vn gim khi u t gim. Tc ng ca thu nng lng v thu carbon i vi u t l gim ln lt 0,51% v 0,54%. Tc ng ny cng lm gim v khi lng xut khu tng hp. Xut khu gim khong 1,5% v 1,7% do cc khon thu nng lng v thu carbon. Thu nhp v tiu dng h gia nh u gim, nhng u t hn s st gim trong u t v xut khu tng hp. Mt s gim st t xut khu dn n s gim cc nhn t thu nhp.

C th thy rng, trong khi bng 7 th hin nhng du hiu tch cc m ba loi thu: carbon, nng lng v nhin liu mang li cho mi trng th bng 8 lm r nh hng ca cc thu ny ln nn kinh t. y chnh l s nh i gia mc tiu kinh t v mc tiu mi trng m New Zealand la chn.

Bng 2.9. nh hng ca thu nng lng, thu carbon v thu xng du ln hot ng ca mt s ngnh c thu trong nn kinh t New Zealand: so snh gia nm 2007 v nm 2001n vi: %

Thu xng duThu nng lngThu Carbon

Dch v-0.2600

Sn phm xng du-1.62-1,52-1,34

Xy dng-0,62-0,93-0,8

Kha thc m-2-4,12-4,51

Vn ti-0,71-0,55-0,5

Sn xut g-0,41-0,43-0,52

Thit b vn ti-0,64-0,52-0,43

in1.27-3,21-3,62

Sn phm phi kim-0,81-0,72-0,91

Nng nghip-0,4-0,31-0,42

Sn phm kim loi-3,12-3,66-3,92

Thc phm-0,1100

Ngun: New Zealand Measuring New Zealands Progress Using a Sustainable Development Approach nm 2007, tr.19

nh hng ca 3 loi thu: thu carbon, thu nng lng v thu xng du trong cc lnh vc kinh t c th cng c th hin rt r trong Bng 9. Nhng nh hng ngnh trnh by y c lin quan n cc ngnh cng nghip nng lng cao, khai thc m, cc sn phm kim loi, in v cc lnh vc kh t. Tc ng trn cc lnh vc ny trung bnh l 2%. V d, i vi khai thc m, thu nng lng v thu carbon gy ra s gim tng ng l 4,1% v 4,5%. nh hng ca thu xng du th hi t hn, khong 2%. Cc nh hng n cc lnh vc kim loi v in, kh v nc cng gim, trung bnh, 3,8% cho ngnh kim loi, gim trung bnh khong 2,7 cho ngnh in, kh v nc. nh hng t hn so vi mc nh hng trung bnh trong lnh vc in, kh t v nc l do s gia tng 1,2% trong lnh vc in, kh v nc khu vc s dng vi s gim tng ng trong khi lng s dng gy ra bi cc loi thu nng lng v thu carbon.

Cc lnh vc khc s dng t nng lng hn so vi ba lnh vc c xem xt v vy tc ng ca ba loi thu trn i vi cc lnh vc khc t hn so vi cc lnh vc nng lng. Nhn chung, tc ng ca thu nng lng v thu carbon ln hn thu xng du.

T nhng con s thng k thu c, c th thy rng thu carbon, thu nng lng v thu xng du l mt cng c kinh t hiu qu iu chnh hnh vi sn xut v tiu dng ca ngi dn. New Zealand thc hin c mc tiu bo v mi trng ca mnh tuy nhin mc ch pht trin kinh t li b coi nh. Do , Chnh ph New Zealand cn ch trng v cn i cc mc thu sut hp l thc hin c ng thi c hai mc tiu: bo v mi trng v pht trin kinh t t nc.

CHNG 3

BI HC KINH NGHIM CHO VIT NAM

3.1. Vn nhim mi trng Vit Nam v s cn thit phi p dng thu mi trng Vit Nam

3.1.1. Vn nhim mi trng Vit Nam

c Ngn hng Th gii m t l mt trong cc nn kinh t ang pht trin th hin tt nht trn th gii, Vit Nam ang tri qua mt cuc lt xc ton din t mt nn kinh t ch huy sang nn kinh t ton cu ha theo hng th trng. ng hnh vi qu trnh ny l s tng trng kinh t mnh m vi tng trng tng sn phm quc ni (GDP) thc t t cc mc 8,4% trong nm 2005, 8,2% trong nm 2006 v ln n 104,6 t USD nm 2010, tng 6.78% so vi nm 2009 mt con s n tng sau cuc khng hong ti chnh v suy thoi kinh t th gii. Vit Nam nhanh chng tr thnh quc gia c t l tng trng cao th hai khu vc Chu trong vng thp nin va qua. Tuy nhin bn cnh nhng li ch kinh t ng k, s tng trng nhanh chng ny cng to ra mt gnh nng ln i vi mi trng, v c kh nng xi mn s bn vng ca nhng thnh cng k tip v mt kinh t ca Vit Nam, thm ch cn e da nhng li ch m nn kinh t mang li cho mt b phn ln ngi dn Vit Nam.

Khi Vit Nam chuyn i t mt nc nng nghip thnh quc gia cng nghip ha hin i, vi vic thc hin thm canh trong canh tc nng nghip, lm nghip v ng nghip, km theo s n r ca ngnh cng nghip sn xut phc v nhu cu tiu dng ni a ngy cng gia tng v phc v xut khu sang cc th trng quc t, th li sng ca ngi dn cng thay i nhanh chng vi xu th theo hng th ha v c gii ha, km theo s gia tng chung v nhu cu i vi hng tiu dng v nng lng. i km vi nhng tng trng c trng k trn i vi bt k mt nn kinh t trong giai on qu no l nhng tc ng ng lo ngi v mi trng gy nn t s gia tng v pht thi nc thi cng nghip, nc thi v sinh, gia tng lng cht thi sinh hot v cht thi cng nghip, gia tng pht thi cc cht gy nhim khng kh t cc quy trnh sn xut cng nghip v giao thng vn ti, gia tng nhim t, nc ngm, dng sng, sui, knh rch do vic s dng trn lan cc ha cht v cc cht c hi trong sn xut nng nghip. Vic mt i mi trng sng ca cc sinh vt ang e da h a dng sinh hc phong ph v c o ca Vit Nam, cng nh ngnh du lch vn ang trong thi k tng trng cha tng c do nhng di sn vn ha v thin nhin ca Vit Nam trc y cha c tip cn ang thu ht ngy cng nhiu cc du khch nc ngoi mi nm, ng thi s thit hi ny cng to mt sc p ln ti mi trng nc ven bin v a dng sinh hc bin. Nhn chung Vit Nam cng gp phi cc vn nhim mi trng ging nh cc nc trn th gii: nhim khng kh, hiu ng nh knh, nhim mi trng nc v nhim mi trng t.

nhim khng kh

Cht lng khng kh Vit Nam vn tng i tt, c bit l cc khu vc nng thn v min ni. Tuy nhin, mt bi ang ngy cng tr thnh vn cp bch i vi cc khu th v khu cng nghip. Hu ht cc khu th ca Vit Nam u b nhim bi, nhiu ni mc nhim bi ln ti mc bo ng. Tng trng kinh t nhanh chng, c bit trong cc ngnh sn xut v xy dng km theo s bng n giao thng c gii v gia tng th ha gy nn nhng vn mi trng nghim trng ti cc khu th. Mt bi trung bnh ti cc thnh ph ln nh TP. H Ch Minh, Hi Phng v H Ni cao gp 2 3 ln tiu chun cho php, cn Nng th cao gp 1,5 ln tiu chun cho php. Ti cc nt giao thng, mt bi c th cao hn mc cho php ti nm ln, cn cc cng trng xy dng, nng bi thng vt qu tiu chun cho php t 10 ti 20 ln.

Thm vo , cht lng khng kh ti mt s lng ngh th cng cng ang gp phi nhng vn kh nghim trng. Khng kh ti khu vc cc lng ngh ny ch yu b nhim do khi pht thi t cc l gch t bng than v ci, thi ra cc loi khi c v bi vo khng kh nh kh CO v kh SO2. Ti hu ht cc trung tm th nh H Ni, TP. H Ch Minh, Nng v Hi Phng, nng trung bnh cc loi kh nh SO2, CO, NO2 thng thp hn hoc xp x mc cho php (0,03 0,06 mg / m3) trong khi nng o c ti cc lng ngh th cng l 0.05 0,07 mg / m3.Nhng h qu trc tip ca cc loi cht nhim ny l s ly lan ngy cng tng cc bnh v ng h hp nh bnh lao, vim ph qun, ung th phi v hen suyn ti cc khu vc b nhim. nhim khng kh ng thi cng lm n mn v hy hoi cc nguyn vt liu xy dng, cc cng trnh vn ha, cc cng c, theo bc thit phi c ngn sch sa cha v duy tu.Hiu ng nh knh

Kh CO2 l loi kh chnh gy nn hin tng hiu ng nh knh. Theo tnh ton ca cc nh khoa hc, lng pht thi kh CO2 ca Vit Nam tng t 21,4 triu tn ln 98,6 triu tn, t bnh qun u ngi 1,2 triu tn t nm 1993 n nm 2008. C th t l lng kh thi CO2 ti Vit Nam tng t 6,7% vo cc nm 1995 2000 ln n 10,6% vo cc nm 2000 2005 v t l tng ny c nh gi l cao nht th gii. C ba nguyn nhn chnh lm tng lng kh thi CO2 Vit Nam l pht trin kinh t, tng trng dn s v cng s dng nng lng trong giao thng.

Hnh 3.1. T l pht thi kh CO2 t cc loi hnh giao thng khc nhau

Vit Nam nm 2005

n v:%

Ngun: Bo co hin trng mi trng quc gia 2005

B Ti Nguyn Mi Trng, tr. 20Ngun pht thi kh CO2 ln nht l giao thng (chim 51%) v t hnh 3.1, ta thy giao thng ng b chim phn ln lng pht thi CO2 vi 92%; cc phng tin giao thng khc, nh hng khng chim 2%, ng thy 5%, ng st 1%. S pht trin qu nhanh cc loi phng tin giao thng c nhn, ch yu l xe gn my v t cc thnh ph ln nh H Ni, TP. H Ch Minh lm cho nng CO2 tng vi tc chng mt.Ngoi ra, vic s dng nng lng km hiu qu gp phn lm tng lng CO2 trong ngnh giao thng. Hin nay nhu cu nng lng ca Vit Nam ang tng cao, d bo tng trng ca ngnh in phi khong 20% mi p ng c yu cu pht trin kinh t v i sng x hi. Ngun nguyn liu ca Vit Nam ch yu da vo ngun nguyn liu ha thch nh than v kh, y chnh l nguyn nhn lm gia tng lng kh CO2.Nng CO2 trong kh quyn tng nhanh nh vy gp phn lm cho hiu ng nh knh cng tr nn trm trng v nhit tri t cng ngy cng tng ln. Vit Nam, xu hng gia tng nhit l: trong thi gian 1961 2007, nhit trung bnh Nam B tng ln t 0,2 0,5C. Ti thnh ph H Ch Minh, do mc th ha cao v nhiu hot ng cng nghip nn nhit cao hn 0,1 0,2C sau mt thp k, c bit trong thi gian gn y t nm 1991 n nay. Cc nghin cu gn y t nm 2006 n nm 2010 ca vin khoa hc Kh tng thy vn v Mi trng da trn cc kch bn Bin i kh hu ca IPCC (Ban lin chnh ph v bin i kh hu) trn phm vi ton cu v trn khu vc ng Nam cho thy: nhit Vit Nam tng khong 0,3 0,5C vo nm 2010, d bo s tng khong 1 2C vo nm 2050 v 1,5 2,5C vo nm 2070. Do Vit Nam cn c nhng bin php gim lng kh CO2 ngay lp tc trnh hin tng hiu ng nh knh cng nh nhim khng kh.

nhim mi trng nc

Nhn chung, tnh trng xung cp ngun nc ca Vit Nam l h qu ca s gia tng cc vn ti cc khu th v cc vng pht trin kinh t, ti cc khu vc ny cc h gia nh, cc nh my sn xut cng nghip ang s dng sng, h, m ly v knh mng lm ni x cht thi. Tnh trng ny c bit nghim trng ti cc trung tm dn c v kinh t thuc hai min Bc v Nam. Cht lng nc hu ht cc khu vc h lu, c bit l cc lng sng, cc sng nh v knh mng thuc cc khu vc th u rt ti t. Tnh trng nhim cc sng, h v knh mng thuc cc thnh ph tip tc gia tng.

Nc sng l ngun nc ch yu c s dng cho cc mc ch sinh hot v thng mi. Tuy nhin, cht lng nc ca cc con sng ny nhn chung ang xung cp, ng ch l cc khu vc h lu c bit nhim hn. Cc kt qu quan trc ca cc con sng thuc khu vc pha Bc cho thy khng mt con sng no trong s ny t cht lng nc s dng trong sinh hot. Bo co mi trng quc gia 2006: hin trng mi trng nc 3 lu vc sng: Cu, Nhu - y, H thng sng ng Nai ca B Ti Nguyn Mi Trng nm 2006 nu ra mt vi cc s liu sau. Nng COD, xc nh lng cht gy nhim hu c trong nc mt, o c ti sng Hng on t Din Hng ti ng ba Vit Tr l 10 13,7 mg/lt, v nng ny cao gp 2,37 ln so vi tiu chun cho php, tng t, nng BOD o c l 15,3 mg/lt tng ng vi 3,83 ln so vi tiu chun cho php. nhim nc ti lng sng ca ba con sng sng Cu, sng Nhu - y, v sng Si Gn ng Nai ang l mt vn c bit cp bch v vic x l nhim ti cc con sng ny ang l mt thch thc hng u. Quan trc cht lng nc ti mt s im thuc cc con sng ln cho thy nng BOD5 v N-NH4+ vt qu tiu chun cho php gp nhiu ln. Ngoi ra, nng cc cht thi rn l lng (SS) o c ti cc sng, h v h thng knh mng chnh, lm c dng chy, cng vt qu tiu chun cho php nhiu ln i vi nc s dng cho cc mc ch sinh hot. Sng ngi thuc khu vc min Trung t b tc ng hn mc d ngun nc mt ca cc sng nhn chung cng khng t yu cu dnh cho nc sinh hot v nc ung. Ti khu vc pha Nam, nng kh xy ha tan (DO) gim ng k t nm 1997, trong khi COD li ang gia tng. nhim do du loang ang din ra vi t l ng bo ng, v vt qu tiu chun cho php nhiu ln i vi nc sinh hot. Nng kh H2S trong bn vn cn t l cao.

nhim nc ti cc khu th tip tc trong tnh trng bo ng do ngun nc ti cc h, ao, knh mng v sng nh thuc a phn cc thnh ph ln nh H Ni, TP. H Ch Minh, Hi Phng, Hu cng ang trong tnh trng bo ng vi nng cc cht gy nhim nh cc cht thi rn l lng NO2, NO3, COD v BOD thng xuyn vt qu tiu chun cho php i vi nc s dng cho cc mc ch ngoi sinh hot gp 5, 10 hoc thm ch 20 ln. nhim mi trng t

Tnh trng t Vit Nam b nhim din ra kh ph bin. u tin l do cc loi phn bn ha hc. Theo B Nng nghip v Pht trin nng thn nc ta, lng phn bn s dng trong nng nghip ngy cng tng s lng v chng loi. Hin nay, hng nm trung bnh Vit Nam s dng khong trn 1000 loi phn bn ha hc khc nhau. Lng phn bn ha hc nc ta hin s dng cn mc thp, bnh qun mi ch t 80 -90 kg/ha; trong khi cc nc khc thng s dng mc cao hn nhiu (H Lan: 758 kg/ha; Nht Bn: 430 kg/ha, Hn Quc: 467 kg/ha, Trung Quc: 390 kg/ha). Tuy nhin, n li gy sc p n mi trng, do ngi nng dn phn ln vn s dng cc loi phn bn ha hc khng theo ng qui trnh k thut; dn ti tnh trng suy thoi ti nguyn t ngy cng gia tng.

Do vic s dng phn bn khng ng k thut trong canh tc nng nghip nn hiu qu s dng phn bn thp, c gn 50% lng m, 50% lng kali v xp x 80% lng ln d tha trc tip hay gin tip gy nhim mi trng t.