生态经济
生態經濟
생태경제
Ecological Economy
2013年
9期
61~63
,共null页
矿产资源开发 生态税费 资源税 水土保持补偿费 生态保证金
礦產資源開髮 生態稅費 資源稅 水土保持補償費 生態保證金
광산자원개발 생태세비 자원세 수토보지보상비 생태보증금
mineral resources exploitation; ecological tax; resources tax; compensation for soil and water conservation;ecological security deposit
针对矿产资源开发带来严重生态环境问题，分析了现行税费政策在矿产资源开发及环境治理上的作用，指出了税费设计在矿产资源生态保护方面存在的诸多问题，提出构建以矿产资源开发生态税为核心、其他相关税费相配合的矿产资源开发生态税费体系，阐述了矿产资源开发生态税的构成要素及生态保证金的管理。建议改革资源税、完善增值税，统一矿产开发水土保持补偿费标准。
針對礦產資源開髮帶來嚴重生態環境問題，分析瞭現行稅費政策在礦產資源開髮及環境治理上的作用，指齣瞭稅費設計在礦產資源生態保護方麵存在的諸多問題，提齣構建以礦產資源開髮生態稅為覈心、其他相關稅費相配閤的礦產資源開髮生態稅費體繫，闡述瞭礦產資源開髮生態稅的構成要素及生態保證金的管理。建議改革資源稅、完善增值稅，統一礦產開髮水土保持補償費標準。
침대광산자원개발대래엄중생태배경문제，분석료현행세비정책재광산자원개발급배경치리상적작용，지출료세비설계재광산자원생태보호방면존재적제다문제，제출구건이광산자원개발생태세위핵심、기타상관세비상배합적광산자원개발생태세비체계，천술료광산자원개발생태세적구성요소급생태보증금적관리。건의개혁자원세、완선증치세，통일광산개발수토보지보상비표준。
In connection with the mineral resources exploitation lead to a multitude of environmental problem. Analysis on current taxes policy plays a role on the development of mineral resources and environmental protection, but there is still have many problems on design of taxation system in ecological protection of mineral resources. Putting forward to the mineral resources exploitation eco-tax as a core, the relative tax to match the mineral resources exploitation eco-tax system. Introduce the elements of the mineral resources exploitation eco-tax and the management of ecological security deposit. Proposed reform of resource tax, to improve the value added tax, and unify the compensation standards for soil and water conservation of resources exploitation.
