试论矿产资源开发生态补偿机制与资源税费制度改革

Discussion of Eco-compensation Mechanism of Mineral Resources and Reform of Tax-fee System

财税政策是生态补偿机制的重要组成部分。在我国,矿产资源是经济发展中的短缺部门,为了促进资源产业的发展,国家采取了不少税收刺激措施,这些以发展为导向的税收政策在一定程度上损害了环境质量,与我国经济的可持续发展目标极不相符。目前,我国与矿产资源开发相关的税费都只是对矿产资源开采所造成的资源经济价值损失的补偿,并未计入生态损害成本,在征收数额上也远不能起到保护矿山环境的作用。为此建议:改革和完善资源税,为环境税收体系的建立奠定基础;改矿产资源补偿费制度为权利金制度,体现和维护国家作为所有者的权益;完善探矿权、采矿权使用费与价款制度,为矿山企业建立资源耗竭补贴制度。

Fiscal policy is an important part of eco-compensation mechanism. In China, in order to promote the development of resource industry, our government has adopted a number of tax incentive policies, which impaired the environment quality to some extent. These policies are also extremely incompatible with the goal of sustainable development of Chinese economy. At present, the specific tax and fee of the exploitation of mineral resources is the only. compensation to the loss of economic value of resources. The amount is also far from being able to protect mining environment. Therefore, it is necessary to reform and improve the resource tax so as to lay a foundation for the establishment of the tax system. It is also important to convert compensation mechanism of mineral resources to royalty system in order to safeguard the national ownership interest. It is still essential to improve the price system of mineral exploration right and mining right to establish a subsidy system for mining enter- prises.