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20世纪90年代我国就已经提出了矿山环境恢复的保证金政策,2000年以后,尤其在2006年,财政部、国土资源部、环保总局联合发布了《关于逐步建立矿山环境治理和生态恢复责任机制的指导意见》,矿山环境治理恢复保证金制度在全国大规模开始试行和推广。保证金制度与一般环境资源税费政策既有联系,又有区别,实施保证金制度可以更好地促进矿产资源开发的外部成本内部化,是矿山环境保护的有效和必要的形式。当前,我国矿山环境治理恢复保证金制度在实施过程中出现标准低、形式单一、分期返还难以实施等诸多问题。因此,需要提高立法层次,进一步规范保证金的征收和返还程序,健全相关配套政策,完善监管体制,以促进保证金制度切实发挥其应有的环境效益。
Since the 1990s, China has proposed the deposit policy of recovering the mine environment. After 2000, especially in 2006, the Ministry of Finance, the Ministry of Land and Resources, and the State Environmental Protection Administration jointly released the Circular on Establishing a Responsible Mechanism for Environmental Management and Ecological Recovery in Mines Guiding Opinions, "the system of recovering deposit for environmental management of mines began to be piloted and promoted on a large scale nationwide. The deposit system is not only linked to the tax policy of general environmental resources, but also different. The implementation of the deposit system can better promote the internalization of the external costs of mineral resources development and is an effective and necessary form of environmental protection in mines. At present, many problems such as low standard, single form and difficult to implement installment return in the implementation of the system of recovery deposit for mine environmental governance in our country appear. Therefore, it is necessary to raise the level of legislation, further standardize the collection and return procedures for margin deposits, improve related supporting policies and improve the regulatory system so as to promote the guarantee deposit system to give full play to its due environmental benefits.