论矿产资源开发生态补偿税费制度的完善

发布时间：2018-08-06 13:21

【摘要】：矿产资源开发生态补偿税费制度是生态补偿理论在矿产资源税费制度中的具体应用,是指矿产资源开发造成生态功能下降或资源耗竭,由开发者等责任主体为内化生态负外部成本所缴纳税费形成的制度体系。在新形势下,我国的矿产资源开发生态补偿税费制度由资源税、排污费等构成,但存在指导理念滞后、税费界限模糊、税费分配不合理、监管体制偏软等问题,影响着矿区生态环境的恢复与治理,阻碍着生态文明的建设进程。鉴于此,我国应强化生态补偿理念的指导作用、设立生态损失费、建立税费返还机制、推动监管体制的生态化改革,为有效平衡经济发展与生态环境保护冲突提供新的路径。
[Abstract]:The system of ecological compensation tax and fee for mineral resources development is the concrete application of ecological compensation theory in the system of mineral resources tax and fee, which means that the exploitation of mineral resources results in the decline of ecological function or depletion of resources. The system is formed by the responsibility subject such as the developer, which pays taxes and fees for the internalization of ecological negative external cost. Under the new situation, the system of ecological compensation tax for mineral resources development in China consists of resource tax, sewage charge, etc. However, there are some problems such as lagging of guiding idea, blurred boundaries of tax and fee, unreasonable distribution of tax and fee, soft supervision system, etc. It affects the restoration and management of ecological environment in mining area and hinders the construction process of ecological civilization. In view of this, our country should strengthen the guiding role of ecological compensation idea, set up ecological loss fee, establish tax and fee return mechanism, promote the ecological reform of supervision system, and provide a new way to effectively balance the conflict between economic development and ecological environment protection.
【作者单位】：西北农林科技大学人文社会发展学院;
【基金】：中央高校基本科研业务费项目“城镇化进程中的农民土地权益保护”(项目编号:2014RWYB07)资助
【分类号】：F812.42

【相似文献】