海域使用金与海洋生态环境损害成本的关系辨析

厘清海域使用金与海洋生态环境损害成本的关系，是实现海域资源价格合理反映生态环境损害成本的前提。通过解析海域使用金和海洋生态环境损害成本的内涵，从费用构成、评估指标和评估范围等角度对两者进行了对比。结果表明，两者之间存在交集，现行的海域使用金中的海域自然属性改变附加金属于海洋生态环境损害成本范畴，但远不足以反映其全部；当前公众不断提及的海洋生态损失补偿金的量值等于海洋生态环境损害成本的全部；国家已征收的海洋生物资源损失补偿费和海洋工程排污费（环境保护税）均是海洋生态环境损害成本的一部分，海域自然属性改变附加金与前者存在部分重叠，与后者相互衔接，但无交集。为科学确定海域资源价格，建议充实海域使用金中的海域自然属性改变附加金，归并海洋生物资源损失补偿费，同时明确与环境保护税的界限。

Discrimination on relationship between sea area use fee and ecosystem damage cost

To distinguish sea area use fee and ecosystem damage cost is the premise of making sea area resource price embody ecosystem damage reasonably. By analyzing the connotation of sea area use fee and ecosystem damage cost, the composition of cost, evaluation index and scope are compared simultaneously, which indicates there is intersection between the two. Natural attribute change fee included in sea area use fee belongs to ecosystem damage cost, but it is not enough to embody the entire ecosystem damage. The frequently mentioned marine ecological compensation fee is equal to ecosystem damage cost. Marine organisms compensation fee and pollutant discharge fee, which have been levied for a long time, are part of ecosystem damage cost. The natural attribute charge fee overlaps with the marine organisms compensation fee to some extent, while interlinks with the pollutant discharge fee without intersection. In order to determine the sea area price scientifically, it is proposed to enrich natural attribute change fee, merge marine organisms compensation, and draw a dividing line between natural attribute change fee and pollutant discharge fee.