Research on the application of "technical reform offset" in environmental civil public interest litigation
环境民事公益诉讼中“技改抵扣”的适用问题研究

摘要

“技改抵扣”作为环境民事公益诉讼的创新制度，允许责任人以环保技改投入抵扣部分生态环境损害责任，却因缺乏明文规定面临理论争议与实践困境。理论上，其价值判断与法律性质存在分歧；实践中，适用条件、责任类型、程序规范均不明确，导致同案不同判。本文明确其法律性质，论证适用正当性，从适用主体、条件、责任类型等方面厘清要素，通过规范抵扣比例、完善资金保障、建立审核验收机制，构建规范化适用规则，为该制度的合理适用提供指引。

Abstract

As an innovative system in environmental civil public interest litigation, "technological transformation deduction" allows responsible parties to offset part of their ecological and environmental damage liability with environmental protection technological transformation investment. However, due to the lack of explicit regulations, it faces theoretical disputes and practical difficulties. Theoretically, there are differences in value judgments and legal nature. Practically, the application conditions, liability types, and procedural norms are all unclear, leading to inconsistent judgments in similar cases. This article clarifies its legal nature, justifies its application, and clarifies the elements from aspects such as application subjects, conditions, and liability types. By standardizing the deduction ratio, improving financial guarantees, and establishing review and acceptance mechanisms, it constructs standardized application rules to provide guidance for the reasonable application of this system.