摘要
矿业税费生态补偿制度是目前世界上大多数矿业国家所采取的能有效解决矿产资源勘查开采与生态环境保护之间矛盾,进而实现生态补偿可持续发展良性循环的管理体系。对其进行深入研究能够充分了解该制度的理论背景,整体运行结构以及内在精髓,并能对我国的矿业税费生态补偿制度提出有针对性的改革建议。美国在矿业税费生态补偿制度方面做出了卓有成效的探索,形成了细致且全面的政策法规构成的体系。本文通过对美国和中国的矿业税费生态补偿制度进行比较研究,在分析研究我国矿产资源生态补偿制度不足的基础上,提出了完善我国矿产资源税费制度的一些相关建议;得出了值得中国借鉴的经验-一以矿产生态补偿为目的的矿业税费制度和走生态化的矿业发展之路。
Mineral taxes ecological compensation system is a effective way to solve the contradictory between mineral resources exploitation and ecological environment protection in most of the mining countries nowadays,thus achieving a virtuous cycle of sustainable development, ecological compensation management system.We could learn the theoretical background,the whole operation structure and the inherient nature through in-depth study,and then could gain some reform advices to Chinese mineral taxes and fee system.The United States government have done fruitful exploration on the related research and formed the complete legal end policy system of mineral taxes ecological compensation.This paper compared the mineral taxes ecological compensation systems both in the United States and China,on the basis of the situation of the incomplete mineral taxes ecological compensation system of China,finally the paper gave,advices in the purpose to fulfill our country's mineral ecological compensation taxes and fee system Such as taking the road of ecological mineral exploration and mineral taxes system based on ecological mineral compensation.
出处
《中国人口·资源与环境》
CSSCI
北大核心
2011年第S2期477-481,共5页
China Population,Resources and Environment
关键词
矿业税费
生态补偿
美国经验
制度设计
mineral taxes and fee
ecological compensation
experiences of the America
mechanism design
