摘要
本文以外部性理论、环境价值理论为理论基础,通过比较各种环境经济政策的优劣,提出对露天矿山排岩进行征税的设想。针对矿山排岩的特点,建议采用以总量征税、多因子征税和超标惩罚性征税为基准的征税模式,并选取矿山排岩占地面积为征税因子。
Based on the External Theory and the Environmental Value Theory, by means of comparing all kinds of environmental economic policies, the author originates a charge on waste rock drainage in the open pit mine. In view of the characteristics of the stripping in the mine, the pattern of the charge should take into account the quantities of the waste and other multiple factors. To make it more feasible, the areas covered by waste rocks other than its quantity should be chosen as the object of the charge.
出处
《税务研究》
CSSCI
北大核心
2006年第7期41-43,共3页
基金
国家自然科学基金资助项目-西部能源资源开发与优化配置研究的部分研究成果
基金编号:70173046
博士后基金资助项目-露天矿山排岩占地环境费(税)框架体系的建立及其费(税)率标准的制定
基金资助号:2004036087。
关键词
矿山
环境保护
排岩征税
征税模式
Mine Environmental protection Charges on waste rock drainage
