矸石充填开采生态修复土地税优惠政策探讨

Discussion on preferential policy for land tax of ecological remediation through gangue filling mining

作为能源矿产资源综合利用典范的"矸石不出井,不见矸石山"的矸石充填开采技术,较好地解决了煤炭资源和土地资源之间的固有矛盾,但使用该项生态修复技术会引起煤炭企业业已沉重的税收负担进一步增加.基于可持续发展、外部性等理论,政府作为土地生态环境补偿制度的制定者、规范开采行为的引导者和补偿活动实施的监督者,应该充分发挥其引导作用.建议通过煤矸石占地和采煤区土地塌陷治理的土地税优惠,引导煤炭生产企业积极采用矿产资源综合利用技术,保护生态环境,实现煤炭资源综合开发利用.

As the model of comprehensive utilization of energy mineral resource, gangue filling mining technology, through which gangue remains in the mines and gangue dumps do not arise, preferably solves the inherent contradiction between coal resource and land resource. But using this ecological remediation technology will further increase the heavy tax burden of coal enterprises. Based on sustainable development and externality theory, the government, as the constitutor of environment compensation system, the guide of normative mining activities and the supervisor of implementation of compensatory activities, should play its full role. This paper suggests that the government should lead the coal producing enterprises to active a- doption of comprehensive utilization technology of mineral resources through land tax preferential policies of land occupation by gangue and land subsidence government at coal mining areas to preserve the ecological environment and realize comprehensive development and utilization of coal resources.