基于生态补偿的资源税税率调整系数设计

由于矿产资源开发活动造成生态环境破坏具有复杂性，土地塌陷、土壤退化、地下水位下降、植被退化等生态环境损失难以进行定量评估。现有的生态补偿标准计算方法难以在矿产资源开发生态补偿活动中得到实际应用。本文推导了资源税税率调整公式，设计了环境治理成效因子、社会责任因子、生态环境承载力评价因子三个系数，并对每个系数的计算方法进行了详细的论证。其中环境治理因子可根据开采矿种、开采条件、外部环境，进一步拓展不同的计算方法。社会责任因子可以根据实际情况设立不同的评价体系，并确定权重。生态环境承载力因子具有更大的可调节性，也更能体现区域政策的导向性。该计算方法体现了生态环境补偿因素，发挥资源税保护环境政策作用，通过资源税减量征收，鼓励企业开展矿山生态环境恢复治理以及促进和谐矿区建设。同时，还需要考虑矿山企业的承受能力，政府与矿山企业建立协商机制，共同制定规则也是十分必要的。

Design of adjustment coefficient of resource tax rate based on ecological compensation

The ecological environment damage caused by mineral resources development activities is complex. It is difficult to quantitatively assess ecological losses such as land subsidence, soil degradation, groundwater table decline, and vegetation degradation. The existing calculation method of ecological compensation standard is difficult to be practically applied in the ecological compensation activities of mineral resources development. This paper deduces the adjustment formula of resource tax rate, designs three coefficients of environmental governance effectiveness factor, social responsibility factor, and ecological environment carrying capacity evaluation factor, and demonstrates the calculation method of each coefficient in detail. Among them, the environmental governance factor can be further expanded with different calculation methods according to the mining type, mining conditions and external environment. Social responsibility factor can be established according to the actual situation of different evaluation systems, and determine the weight. The ecological environment carrying capacity factor has greater adjustability and can better reflect the orientation of regional policies. The calculation method reflects the ecological environment compensation factor, and plays the role of resource tax protection policy. Through the reduction of resource tax collection, enterprises are encouraged to carry out the restoration and management of the ecological environment of mines and promote the construction of harmonious mining areas. At the same time, it is also necessary to consider the bearing capacity of mining enterprises. It is also necessary for the government and mining enterprises to establish a consultation mechanism and jointly formulate rules.