矿山环境治理恢复保证金制度理论与实践

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。

Theory and Practice of Deposit System for Restoration and Control of Mining Environment

Deposit system for restoration and control of mining environment had put forward in 1990s’ in China.In the 21st century,especially after the year 2006,it had begun to try out and promote widely.Deposit system and the general environment resource tax policy have the same objective,but there are differences between them.Implementation of deposit system will be better to promote the external costs of exploitation of mineral resources internalization.It’s an effective and necessary form for protecting the mining environment.Now,there are many problems to implement deposit system,such as low standard,simplex form of paying,and difficulty of reimbursement by stages.So it is urgent to speed up legislative progress of deposit system for restoration and control of mine environment.It is also need to establish relevant policies of deposit system and to improve the management system.