论我国矿产资源生态税费体系的构建

Study on the eco-tax system of mineral resources

矿产资源的开发,在满足经济建设需要的同时,也会带来一系列生态环境问题。资金短缺是生态建设与环境保护面临的主要问题,构建矿产资源生态税费体系是解决这个问题的一个重要途径。本文界定了矿产资源生态税费的含义,将我国矿山企业应缴纳的税费按照是否有生态补偿性质分为有生态补偿性质和无生态补偿性质的税费形式两类,并对这两类形式进行了分析论证。在此基础上,从矿产资源勘查和开采两个过程构建了我国矿产资源生态税费体系的基本框架。

The exploration of mineral resources can satisfy the need of economic construction as well as can bring a series of ecological problems.The shortage of funds is the main problem that ecological construction and environmental protection have faced.Constructing the eco-tax system of mineral resources is an important way to solve this problem.This article defines the meaning of mineral resources eco-tax system,and then classifying our country’s mining enterprises payable taxes into two kinds,according to whether they have Eco-compensation or not,which are Eco-compensation and None Eco-compensation taxes,then analyzing and proving them one by one.On this basis,this paper builds the basic framework of Chinese mineral resources eco-tax system from resources survey and resources exploration processes.