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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。
In view of the serious ecological and environmental problems caused by the exploitation of mineral resources, this paper analyzes the role of the existing tax and fee policies in mineral resources development and environmental governance, points out many problems in the tax protection and design of mineral resources in ecological protection, Ecological tax as the core, and other related taxes and fees of mineral resources to develop eco-system of taxes and fees, elaborating the elements of eco-tax development of mineral resources and eco-security management. Proposed reform of resource tax, improve the value-added tax, unified mineral development soil and water conservation compensation standards.