CAJ | 학술논문

非再生资源可持续开发的实质是实现非再生资源开发中资源环境的价值补偿。非再生资源价值是由边际直接成本、边际使用者成本和边际外部成本三部分组成。由于边际直接成本可通过资源产品的出售得到直接补偿，因而不是非再生资源开发中价值补偿关注的焦点。非再生资源价值补偿实际上就是在明晰资源环境产权基础上补偿边际使用者成本和边际外部性成本。非再生资源开发中使用者成本补偿的途径主要包括支付权利金、有偿出让矿业权、征收资源超额利润税、设立资源利润基金、实施资源耗竭补贴、实行税费优惠、征收跨州税和对资源所在地居民提供纵向和横向财政转移支付等；外部环境成本补偿措施主要包括建立健全资源环境法律法规，明确矿区资源环境治理界限和治理责任；推行资源开采许可证和矿山开发恢复治理保证金制度；建立适应可持续发展的资源价值补偿绿色生态税制，推行环境损害责任保险和连带责任制度。设立环境损害赔偿基金。开展社会化补偿等。根据中国非再生资源开发实际，价值补偿可采取的措施包括：密切价值补偿同经济发展的联系，依靠经济持续发展实现价值补偿；建立规范的资源环境产权制度．保证矿业权所有者获得充分收益；统一实行权利金。建立完善的资源环境财政收入制度；完善横向转移支付制度．建立科学有序的资源财政分配制度：综合运用经济、法律、必要的行政和社会化等手段。建立资源环境损失价值补偿机制等。
비재생자원가지속개발적실질시실현비재생자원개발중자원배경적개치보상。비재생자원개치시유변제직접성본、변제사용자성본화변제외부성본삼부분조성。유우변제직접성본가통과자원산품적출수득도직접보상，인이불시비재생자원개발중개치보상관주적초점。비재생자원개치보상실제상취시재명석자원배경산권기출상보상변제사용자성본화변제외부성성본。비재생자원개발중사용자성본보상적도경주요포괄지부권리금、유상출양광업권、정수자원초액리윤세、설립자원리윤기금、실시자원모갈보첩、실행세비우혜、정수과주세화대자원소재지거민제공종향화횡향재정전이지부등；외부배경성본보상조시주요포괄건립건전자원배경법율법규，명학광구자원배경치리계한화치리책임；추행자원개채허가증화광산개발회복치리보증금제도；건립괄응가지속발전적자원개치보상록색생태세제，추행배경손해책임보험화련대책임제도。설립배경손해배상기금。개전사회화보상등。근거중국비재생자원개발실제，개치보상가채취적조시포괄：밀절개치보상동경제발전적련계，의고경제지속발전실현개치보상；건립규범적자원배경산권제도．보증광업권소유자획득충분수익；통일실행권리금。건립완선적자원배경재정수입제도；완선횡향전이지부제도．건립과학유서적자원재정분배제도：종합운용경제、법률、필요적행정화사회화등수단。건립자원배경손실개치보상궤제등。
The essence of the sustainable development of non-renewable resources is to achieve the full value compensation of the resources and the environment in the non-renewable resource development. Non-renewable resources value is composed of marginal direct cost, marginal user cost, and marginal external cost. Marginal direct cost is not the focus on the value compensation in the development of the non-renewable resources, because it can be compensated directly through the sale of resource products. To compensate the non-renewable resources value is actually to compensate the marginal user cost and marginal external cost. on the basis of clarification of property right. The routes of compensating the user cost in the non-renewable resources development consist of paying royalties, paying the transfer fee of mineral rights, levying the windfall profits tax, establishing the non-renewable resources funds （NRFs）, implementing the resource depletion subsidies and the tax concession, collecting the severance tax and providing the vertical and horizontal transfer payments, etc. The compensation measures of external cost include establishing and perfecting the environmental laws and regulations, clearing the resource managerial boundaries and environmental responsibilities in mining area, implementing the resource extraction permits system and mine development restoration fund system, establishing the green eco-tax system, implementing the environmental damage liability insurance system and joint and several liability system, establishing the ecological environmental damages fund and carrying out the social compensation, etc. According to Chinese developing reality and the foreign successes, the value compensation measures of the non-renewable resources development in China should involve enhancing the connection of value compensation and economic development, realizing the value compensation through the economic development, establishing standard property rights system of the resources and environment, insuring owners with mineral rights to obtain the relevant benefits fully, implementing the royalty, improving the resources and environment fiscal revenue system, perfecting horizontal transfer payment system, establishing a scientific and orderly financial resources and distribution system, and establishing the compensation mechanism of the loss value of resource and environment through the economic, legal, necessary administrative, social and other means synthetically.