基于生态补偿的资源税税率调整系数设计

矿产资源开发活动造成的生态环境破坏问题具有复杂性，由于地表塌陷、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，现有的生态补偿计算方法无法在矿产资源开发生态补偿活动中得到实际应用。本文研究提出资源税税率调整公式，以及环境治理因子、社会责任因子、生态环境承载力因子三个系数，并分别设计计算方法，设定取值范围。环境治理因子可根据开采矿种、开采条件、外部环境等因素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，主要表现区域生态环境政策的导向性。通过调节资源税税率，在资源税征收过程中体现生态补偿因素，进一步发挥资源税保护生态环境的政策作用，鼓励企业开展矿山生态环境恢复治理，推动和谐矿区建设。

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.