Study On The Reform Of Mineral Resources Ecological Tax And Fees System

Natural resources is the most fundamental and important material basis that supports for survival and development of human beings.And the mineral resource is the basic production what is necessary to human society and economy existence and development.For a long time,in our country the cost of a rapid growth economy is less efficiency and more consumption in using mineral resources,but the contradiction between the social and economic development and the mineral resources shortage is getting sharper,our expectations of the way of economic development and environment is getting higher and higher.The contradiction between economic development and the shortage of resources is largely due to our current mineral resource tax system.Such as the unclear positioning of mineral resources tax and fees,tax accounting on the basis of unreasonable,taxes and fees charged at the low standard,unreasonable tax income distribution and the using system,and mineral resources ecological compensation mechanism is not perfect and so on.Under such a system,large-scale and sustained mineral resources exploited and utilization brought about a series of inevitable problems which is not to solved,such as mine environmental pollution,destruction of ecological balance,area economic imbalance-development in the mining area and the mining used.Mineral resources is a kind of public goods because of the scarcity of mineral resources,non renewable development and using environmental problems caused by mineral resources.Depending on the market mechanism may lead to "tragedy of the commons" and "take a ride",it is unable to achieve a reasonable distribution of resources.Therefore,how to establish and perfect the tax system of mineral resources in the perspective of government led,how to effectively play the role of the ecological compensation mechanism in the field of mineral resources is an urgent problem to be studied.Based on the external theory,property rights theory,the theory of sustainable development theory,explaining the establishment of a sound theoretical basis of ecological compensation mechanism of mineral resources,following the basic ideas:"theory to practice,foreign to domestic",choosing ecological compensation as the breakthrough point,according to the process of "proposed the question,analysis problem,solve the problem",I will put forward policy recommendations about establishment and perfect the ecological compensation mechanism of mineral resources.I think,we should take the reform of resource tax system as the main entry point,and regular the current mining rights use-fees collection-system,improve the mine restoration deposit system,take deepening ecological tax system as an important foothold,to further standardize the allocation and using system about resources tax and fees income.