CAJ | 학술논문

现有绿色矿山鼓励政策有财政专项资金支持政策、资源配置倾斜政策、相关税费减免政策。财政专项支持与资源配置政策缺乏直接对责任行为和建设过程的激励；相关税费减免政策则存在增值税优惠范围较小，所得税优惠力度不大，对技术创新的鼓励方式较为单一，对矿山企业缺乏针对性等不足。推动绿色矿山建设的政策建议：⑴着力引导矿山企业主动履行资源环境责任；⑵建立履行资源环境责任的激励机制，激励政策要立足矿山企业生产实际，重点应由结果奖励转向过程激励，注重激励与约束并举；⑶制定绿色矿山税收优惠政策，要进一步加大增值税和所得税支持力度，扩大矿产资源补偿费和资源税减免优惠。
현유록색광산고려정책유재정전항자금지지정책、자원배치경사정책、상관세비감면정책。재정전항지지여자원배치정책결핍직접대책임행위화건설과정적격려；상관세비감면정책칙존재증치세우혜범위교소，소득세우혜력도불대，대기술창신적고려방식교위단일，대광산기업결핍침대성등불족。추동록색광산건설적정책건의：⑴착력인도광산기업주동리행자원배경책임；⑵건립리행자원배경책임적격려궤제，격려정책요립족광산기업생산실제，중점응유결과장려전향과정격려，주중격려여약속병거；⑶제정록색광산세수우혜정책，요진일보가대증치세화소득세지지력도，확대광산자원보상비화자원세감면우혜。
This paper analyzes the deifciencies of the existing green mine encouragement policy, these are:there are no direct incentives for responsible behavior and process of construction with regard to special ifnancial support policy and resource allocation policy. And as for related policies requiring tax reductions and exemptions, the issues include:value-added tax is not helpful;income tax is offered a small discount;incentives for technological innovation are comparatively single;and mine enterprise is not well-directed. On account of this, this paper suggests that we should make great efforts on guiding the mine enterprise to take the initiative to perform resource environmental responsibility. On this basis, we should establish incentive mechanism for performing resources environmental responsibility. And the incentive mechanism should be based on actual production of mining enterprises;the emphasis should be put on turning rewarding outcomes to process incentive;and great attention must be paid to incentive and constraint simultaneously. Finally, we should formulate green mining tax preferential policies, strengthen the support to value-added and income tax, and expand mineral resources compensation fees and resources tax reduction and exemption.