1. polluter and user pays principle
65438-0972 The Organization for Economic Cooperation and Development (OECD) put forward and adopted the polluter pays principle as the basic economic principle in formulating environmental policies. In recent years, people have extended this principle as follows: because environmental quality is a scarce resource, polluters should not only pay the cost of pollution reduction to achieve the "acceptable state" of environmental quality, but also pay the cost of damage caused by their pollution; At the same time, it is necessary to further incorporate resource utilization into the polluter-pays principle and put forward the "polluter-user-pays principle" to incorporate user costs into the price system to make the price more reasonable. The polluter-user payment principle is of great significance in determining and selecting specific environmental and economic policies.
2. The principle of prevention and early warning
It is the development trend and necessity of environmental management to change from focusing on governance policy to focusing on prevention policy. This principle requires that in the process of designing economic policies, certain economic measures should be taken to avoid possible irreversible environmental damage, including controlling the generation of waste from the source and continuing to retain terminal control measures, while recognizing the uncertainty of environmental problems and resource utilization problems and the corresponding social consequences.
3. Principle of economic efficiency or cost-effectiveness
In the process of formulating environmental and economic policies, we should fully consider the relationship between the environmental and resource protection objectives to be achieved and the implementation cost of corresponding means. At the same time, environmental decision-making and implementation should be set at a socially acceptable level without significant negative external impact.
4. Policy integration principle
Environmental economic policy is not omnipotent, and every economic means has its inherent defects. We should combine all means to seek complementary advantages on the basis of advantages and disadvantages. Because environmental policies will affect the changes of other factors, the combination of specific economic means with other means or different economic means can produce more efficient results. The trend of policy integration will coordinate the economic policies of different policy departments, different countries and other areas of government intervention, and will be conducive to the formulation of new and broader-based economic policies.
Second, the economic policy of mine environmental protection and governance
(A) the establishment of mine environmental protection and governance planning system
(1) The administrative department of land and resources of the State Council, together with the departments of environmental protection, development and reform, and finance of the State Council, compiled the national mine environmental protection and management plan according to the results of the national mine environmental investigation and evaluation, and submitted it to the State Council for approval and promulgation after expert argumentation. The competent departments of land and resources of the local people's governments at or above the county level shall, jointly with the administrative departments of environmental protection, development and reform, and finance. At the same level, according to the investigation and evaluation results of mine environment in this administrative region and the plan for mine environmental protection and management at the next higher level, the plan for mine environmental protection and management in this administrative region shall be compiled, which shall be reported to the people's government at the same level for approval and promulgation after expert argumentation, and reported to the competent department of land and resources of the people's government at the next higher level for the record.
The approved "Mine Environmental Protection and Governance Plan" shall not be modified without authorization. If it is really necessary to amend it, it shall be reported to the original approval authority for approval, and be reported to the administrative department of land and resources of the people's government at the next higher level for re-filing. Mine environmental protection and control planning shall comply with the provisions of laws and regulations, and be linked with the overall land use planning, mineral resources planning, environmental protection planning, geological disaster prevention planning and urban planning.
(2) The following basic principles and requirements should be adhered to in the planning of mine environmental protection and treatment: ① From the perspective of mine environmental protection, it is divided into suitable mining areas, restricted mining areas and prohibited mining areas. It is strictly prohibited to mine in nature reserves, scenic spots, forest parks, drinking water source protection areas, geological relics protection areas and geological disaster danger areas; Strictly control the open-pit mining within the urban planning area and within the visual range of railways, major highways and coastlines; It is restricted to engage in mineral resources development activities in ecological function protection zones and nature reserves (transitional zones), areas prone to geological disasters and areas with serious soil erosion. In mining in fragile ecological environment areas, reliable measures should be taken to ensure the quality of ecological environment. (2) The mining area should be separated from industrial areas, commercial areas, residential areas, important traffic trunk lines and water conservancy facilities, and leave a certain safe distance.
(3) Mine environmental protection and management planning includes the following main contents: ① Present situation and development trend of mine environment; ② Principles, objectives and main tasks of mine environmental protection; ③ Division of labor between mine environmental protection and management; (4) Key projects of mine environmental management; ⑤ Policies and measures to ensure the implementation of the plan.
(two) the establishment of mine environmental protection and comprehensive management planning system.
Newly-built and put into production mining enterprises shall formulate plans for mine environmental protection and comprehensive management, and report them to the competent administrative department of land and resources for examination and approval before implementation. If the mine environmental protection and comprehensive management plan is not approved or unqualified after approval, the mining registration administration organ shall not issue a mining license. If a mining enterprise that has been built and is under construction fails to prepare a mine environmental protection and comprehensive management plan, the mining right holder shall supplement it and report it to the original mining license authority for re-examination and approval before implementation.
Units that make plans for mine environmental protection and comprehensive management must hold the qualification certificate of geological disaster management project issued by the administrative department of land and resources. The compilation scheme shall be implemented in accordance with the requirements of the Code for Compilation of Mine Environmental Protection and Comprehensive Management Scheme, and the level of mine environmental impact assessment shall be determined in accordance with the Code. The preparation unit of the first-level evaluation scheme must have the Grade A qualification of geological disaster control engineering exploration or design; The preparation unit of the two-level evaluation scheme must have the qualification of Grade B or above in geological disaster control engineering exploration or design; The preparation unit of the three-level evaluation plan must have the qualification of Grade C or above in geological disaster control engineering survey or design.
The scheme of mine environmental protection and comprehensive management includes the following main contents: ① general situation of the mine and natural and social environmental conditions in the mining area; (2) Analysis, prediction and evaluation of the technology and method of mine development and the possible impact of mining on the environment; (3) mine environmental protection and comprehensive management scheme and safeguard measures; ④ Economic profit and loss analysis of mine environmental impact.
(three) the establishment of mine environmental management deposit system.
In accordance with the principles of enterprise ownership, government supervision, special account storage and earmarking, a deposit system for mine environmental management shall be established. The mining right holder shall pay the mine environmental deposit to the mining license issuing authority in one lump sum or in installments. Mining enterprises or individuals that have not paid the mine environmental deposit shall not apply for mining registration or issue mining licenses.
The mining right holder has completed the environmental management task determined in the approved Mine Environmental Protection and Comprehensive Management Plan. After passing the acceptance, the deposit and interest will be returned to the mining right holder. If it is necessary to change the mining scope, the amount of deposit paid shall be adjusted accordingly after the mining license issuing unit has reviewed and changed it. If it is necessary to change the subject of mining right, the mining right owner must have a certificate issued by the competent government department that the transferee who submitted the same deposit has undertaken the obligation of mine environmental management before approving the transfer of mining right to others according to law. If the mine environmental management work fails to meet the requirements of the approved comprehensive management plan, the mining right holder shall be ordered to conduct management within a time limit; If the treatment fails within the time limit or the treatment still does not meet the requirements, the administrative department in charge of collecting the deposit shall organize the design and construction units to use the deposit for treatment through public bidding.
1. Discussion on the collection standard of mine environmental control deposit
Collection Methods of Mine Environmental Deposit in Relevant Provinces and Cities of China
At present, 12 provinces (cities) have introduced the deposit system for mine environmental management. Judging from the measures formulated by relevant provinces and cities, the collection methods of mine environmental control deposit have the following forms.
(1) According to the mine environmental impact assessment report (table) and the workload of mine environmental control determined by the mine development and utilization planning, the municipal and county land and resources departments shall negotiate with the mining enterprises to determine the deposit amount. This method can be called "one mine and one harvest", which is similar to the agreement between mining enterprises and administrative departments to determine the environmental control deposit that mines should pay. Its advantage is that according to the specific situation of each mine, the amount collected can meet the actual needs of mine environmental management, which not only avoids the difficulty of increasing enterprises by overcharge, but also avoids the possibility that future management may not be guaranteed by funds due to insufficient income; The disadvantage is that it increases the workload and management cost of the administrative department.
(2) "quantitative calculation method". The key point is to determine the basic price (or standard) and influence coefficient of different mines according to the different minerals and treatment intensity. According to the different angles of time and space, the calculation methods are different.
Consideration time range: environmental protection deposit = base price × mine scale × effective service life of mining license. In the formula, the base price is the environmental deposit per ton of ore produced by different minerals.
Considering the spatial scope: environmental margin = governance scope × standard × impact coefficient. In the formula, the standard is the treatment cost per unit treatment area (m2), which depends on minerals and treatment types, and the influence coefficient depends on the treatment difficulty and damage degree. These two parameters are stipulated by the government management department.
(3) according to a certain proportion of the sales income of mining enterprises, the deposit for mine environmental management is extracted. This method is relatively simple, but the disadvantage is that it does not take into account the different difficulties and damage degrees of different types of mines, which may lead to the phenomenon of "polarization" of the deposits collected, making the deposits of various mines (more or less) not meet the actual needs. Therefore, this method is rarely used.
2. Several issues that should be considered when collecting mine environmental deposit.
(1) Changes in the number of mines. Generally speaking, the number of mines is declining, and the proportion of mine output value in the whole national economy will become smaller and smaller. This feature determines that no matter what method is adopted to collect mine environmental deposit, the workload and difficulty of its management will not be great.
(2) the requirements of social and economic development planning. In order to ensure the harmonious development of economy, society, ecological environment and human settlement environment, it is necessary to speed up the management of mine geological environment with outstanding environmental problems. If the mine environment is fundamentally improved before setting 20 15, it is necessary to strengthen the management and the collection of environmental deposit before this.
(3) Environmental management of mining enterprises that have changed production. Due to the needs of social and economic development and urban construction, some mining enterprises may need to close down, but the mining rights have not expired, the enterprises have changed production and the legal person has not changed. How to solve the mine environmental problems they left behind needs specific policies.
3. Suggestions on the collection method of mine environmental deposit
The collection of mine environmental deposit should take various forms to adapt to mine environmental management in different provinces and under different circumstances. The following are divided into production mines and new mines.
(1) Collection method of environmental deposit for production mines. Production mines should be levied from two aspects: "time" and "space". If the existing environmental problems of production mines have not been treated, it is necessary to pay the deposit for this part of the treatment in one lump sum, and predict the possible environmental problems in the remaining production years according to the EIA and mining methods, and estimate the treatment deposit for the remaining production years. The formula is:
Environmental deposit for production mines = cumulative processing range × standard × impact coefficient+predicted processing range × standard × impact coefficient.
Or: production mine environmental deposit = cumulative governance scope × standard × impact coefficient+production scale × base price × validity period of mining license.
(2) The collection method of environmental deposit for new mines. The environmental deposit of new mines is collected according to the environmental impact assessment report (table) and the environmental problems predicted by mining methods, and its calculation formula is:
Environmental deposit for new mines = mine production scale × benchmark price × validity period of mining license
Or: environmental deposit for new mines = predicted environmental control range × standard × impact coefficient.
(3) If the mine is closed abnormally or within one year from the date of promulgation of the Measures for Collection of Environmental Margin, and the enterprise cannot manage it by itself according to the actual needs of mine environmental management, the environmental management margin shall be collected at one time, and the administrative department of land and resources shall entrust others to manage it.
4. Mine environmental control deposit collection standard
(1) Mine environmental deposit collection standard. The "standard" of deposit collection is the cost per unit of governance according to the governance type, such as land reclamation, and its standard is ×××× yuan/mu or ××××× yuan/square meter. See table 5-2- 1 for the collection standard of environmental protection deposit for major mines.
Table 5-2- 1 Mine environmental control deposit collection standard
(2) The base price of mine environmental deposit. The basic price charged for environmental security deposit is extracted according to the mineral type and each mined 1t ore. Its theoretical formula is:
The base price of mine environmental deposit collection = the estimated total cost of mine environmental control during the collection period/the total output of ore during the collection period = (land reclamation fee+mining area treatment fee+solid waste treatment fee+others)/the total output of ore.
According to this formula, we need to know the mining scale of various minerals, the types and scales of mine environmental problems and their treatment costs.
(3) The idea of determining mine environmental deposit according to the proportion of output value. According to the output value, it is necessary to consider different minerals and the size and difficulty of processing workload. Therefore, it is necessary to properly adjust the calculation formula of the output value set:
(year) Mine environmental deposit = annual output value of mining enterprises × collection ratio × influence coefficient
The key here is to determine the collection percentage and influence coefficient. The following focuses on the collection percentage.
According to the mine environmental protection and treatment plan, from the 11th Five-Year Plan to 20 15, the number of mines, mine output and mining output value all showed a downward trend.
Mine environmental deposit collection ratio = newly-increased treatment fee from "Eleventh Five-Year Plan" to 20 15/total mine output value from "Eleventh Five-Year Plan" to 20 100%.
Maximum percentage =12.84/147.7×100% = 8.69%.
Minimum percentage =1.287/147.7×100% = 0.87%.
If the middle number is taken, the proportion of environmental deposit levied according to the output value is about 4%.
(4) Determination of influence coefficient. Impact coefficient is a calculation parameter selected according to the type of mine and its damage to the environment. Under the same production scale, some minerals have less impact on the environment, while others have greater impact. The size of the influence coefficient depends on the destruction area, and the larger the destruction area, the greater the influence coefficient; The second is to look at the degree of damage. The greater the degree of damage, the greater the value of the influence coefficient.
Therefore, the influence coefficient can be regarded as a function of damage area and damage degree, and the calculation formula is as follows:
Influence coefficient of a mineral = mine environmental damage area of the mineral/total mine environmental damage area × damage grade value.
Among them, the damage degree grade value is to divide the damage degree into several grades according to the total damage situation of the mine. The lowest grade is 1, and the grade value is increased by 1 for each additional grade. Generally, the degree of mine environmental damage can be divided into three grades.
(four) the establishment of mine environmental restoration compensation system.
In this era of paying equal attention to resources and environment, it is particularly emphasized that we must pay attention to protecting the ecological environment while developing and utilizing a large number of natural resources. The protection of ecological environment must be guaranteed by national environmental policies and related systems. In recent years, the eco-environmental compensation system explored and actively piloted in China is a very effective policy guarantee measure. The object of this system adjustment and the direction of policy formulation should be to correct the distribution relationship between environmental interests and economic interests arising from the protection or destruction of the ecological environment. It is an environmental economic policy and other related institutional arrangements characterized by economic incentives.
1. Necessity of establishing compensation system for mine environmental restoration
The establishment of the system is one of the effective ways to restore and improve the mine environment. It can not only gradually enhance the sense of responsibility of mining rights holders in maintaining mine ecological environment and the sense of rational development and utilization of mineral resources, but also accumulate necessary guarantee funds for effectively carrying out and improving mine environmental restoration and management. However, judging from the actual work situation in some places, there are still some problems to be solved urgently. First, the mine environmental deposit can not be paid in full in strict accordance with the prescribed standards, and the amount paid is low, so the deposit paid can not meet the actual needs of mine environmental restoration and management; Second, the work of guiding and urging mining enterprises to implement governance responsibilities and governance measures is not fully in place. Therefore, it is necessary to further improve the laws and regulations on environmental resources, establish a compensation system for mine environmental restoration, collect some fees from mining enterprises, and form a mine environmental compensation fund to ensure mine environmental safety. Its necessity is mainly considered from the following three aspects: first, the need to ensure regional environmental security; Second, it is necessary to prevent and solve mine environmental problems; The third is the need of ecological environment protection and construction in China.
2. Constantly broaden the sources of compensation funds for mine environmental restoration in China.
Ensuring the diversification and smoothness of the sources of compensation funds is an important basic work to realize the compensation for mine environmental restoration. Many theoretical studies and compensation practices at home and abroad show that the main sources of compensation funds for ecological environment at present are: ① raising compensation funds in the form of taxes or tax surcharges; (2) governments at all levels arrange certain funds in the financial budget to compensate for the spillover of mine environmental property rights; (three) to raise compensation funds in the form of administrative fees; (four) according to a certain proportion of income, collect compensation funds from beneficiary units or mineral resources mining enterprises and individuals in specific areas; ⑤ Concession, that is, to realize paid use by granting development concession to individuals or units. The prerequisite for the sale is that the natural value of mineral resources shall not be damaged, and part of the development profits shall be returned to the mining enterprises for the mine environment restoration and control projects; ⑥ Actively develop eco-tourism, marketize some environmental property rights, and collect a certain proportion of compensation funds from tourism income; (7) The incomes from fines and confiscations collected by mining enterprises that destroy the mine environment or fail to carry out environmental control according to law, and the recovery fees collected by the mine environmental reclamation vegetation, shall be included in the compensation fund; Encourage social organizations and individuals to sponsor. In addition, other channels can be used. However, at present, the compensation funds for mine environmental restoration in China mainly come from the national financial (central and local) budget funds and the self-owned funds of mining enterprises. With the maturity of China's market economy, we can consider expanding other sources of funds.
3. Straighten out the compensation methods for mine environmental restoration.
Compensation is an important measure to realize the sustainable development of mining enterprises, and it is also a necessary link to ensure social reproduction and natural reproduction, which is conducive to safeguarding the rights and interests of owners of mineral resources and operators of mining enterprises, realizing the fairness of social welfare and the sustainable development of resource industries. Theoretically, there are mainly the following compensation methods for mine environmental restoration: ① Counterpart compensation. This form of compensation is that the beneficiary of the external economy of resources or the destroyer of resources provide compensation to the uneconomical victims or the protector of resources. ② Overall salary. Presided by the government, it mainly uses financial leverage to realize value compensation through tax collection, transfer payment or budget. Because there are many difficulties in resource pricing and measurement technology in China at present, especially in the case that the boundary of property rights cannot be clearly defined, the government can only make overall compensation. ③ Market substitution compensation. Complex environmental resources valuation and environmental compensation issues are handed over to the market, and property owners can marketize some environmental resources, realize market substitution of resources, restore governance and realize self-compensation.
4 mine environmental restoration compensation fund
The special fund is mainly used to solve the mine environmental problems left over from history, planned economy period, policy closure, loss of responsible persons, etc., and use the fund to restore the mine environmental management expenditure. Specifically, it includes: ① the treatment of mine environmental damage such as ground cracking, settlement and collapse caused by mining activities; (2) Dealing with the decline of regional groundwater level, groundwater depletion and dangerous tailings dams caused by mining activities; ③ Treatment and comprehensive utilization of tailings formed by mining activities.
5. Economic policies for mine environmental protection and governance
Implement a "green" tax system
The "greening" of the tax system is to increase the proportion of taxes that are conducive to mine environmental protection in the total tax revenue of mining enterprises, or to reduce the proportion of taxes that are not conducive to mine environmental protection in the total tax revenue. There are two main ways to "green" the tax system. First, adjust the current tax structure of mineral resources development and utilization, and increase the proportion of "green" taxes; The second is to directly levy a new mine environmental tax. Judging from the development trend of tax reform, the greening of China's tax system should start with improving the current tax structure.
(1) Adjust the resource tax policy. In view of the similar nature of resource tax and mining right use fee, we can consider merging mining right use fee into resource tax and unified management by tax authorities. This can not only play the role of adjusting the grade difference, but also safeguard the rights and interests of state-owned owners, which is conducive to collection and management.
The tax basis of resource tax is the exploitation amount of enterprises. The development and utilization of natural resources, whether the enterprise sells it for profit or not, will damage resources, especially non-renewable resources. Taking the exploitation amount as the tax basis can encourage enterprises to develop and utilize resources reasonably from their own interests and considering market demand.
On the basis of reasonable classification of resources, the resource tax should be adjusted accordingly. At present, the government of China has made some useful attempts in some fields. In order to support the revitalization of the old industrial bases in Northeast China, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China jointly issued the Notice on Adjusting the Resource Tax of Some Mines in the Old Industrial Bases in Northeast China, stipulating that the resource tax of low-abundance oil mines can be reduced by less than 30% according to their actual situation and financial affordability. This policy provides a good reference for resource tax reform. In the future, it is necessary to improve the division method of resource registration, monitor the resource changes of key mines and projects, and adjust taxes accordingly.
(2) Implement various forms of preferential tax policies. Change the original single preferential form of tax reduction and exemption and adopt accelerated depreciation (such as exploration investment, fixed assets, social assets, etc.). Depreciation can be accelerated, and the part converted into production products by using "three wastes" is exempt from value-added tax). If the mining right holder implements mine environmental management in accordance with the mine environmental protection and comprehensive management plan, and recovers mineral products from waste rocks (gangue) and tailings, the compensation fee for mineral resources may be reduced or exempted according to law. Tax expenditure and other preferential forms, if possible, on the basis of the existing resource tax, the establishment of environmental resource tax. In the process of levying environmental tax, we should properly handle the relationship between tax and fee, and discuss the gradual transition from sewage charge to environmental tax.
Give preferential policies to mine environmental management and restoration land.
According to the principle of "whoever invests will benefit", enterprises, institutions, social organizations or individuals are encouraged to perform legal procedures to carry out environmental management of abandoned mines. According to the location of abandoned mines, the resource status and the utilization direction of abandoned land, the government determines the governance right of the governor and the land use right in a certain period.
(1) For the land that has obtained the right to use state-owned land according to law, the right to use the land will remain unchanged after being reclaimed and restored to a usable state. The use and management of reclaimed land shall be decided by the land users independently according to law.
(two) the right to use the reclaimed land that has passed the acceptance by the administrative department of land and resources of the people's government at or above the county level may be transferred or leased according to law. It is also possible to replace damaged collective cultivated land, or to replace collective land designated as construction land in the overall land use planning or state-owned land used by other units.
(3) If the land damaged, collapsed or occupied by mining can be used for farming after treatment, the compensation index for the occupation of cultivated land can be deducted according to law after acceptance and confirmation by the administrative department of land and resources of the people's government at or above the county level.
(4) Abandoned land reclaimed by state-owned mines engaged in planting, forestry, animal husbandry, fishery production or tourism may be determined to be used by reclamation units or individuals for a long time with the approval of the people's governments at or above the county level according to law, and the longest use period shall not exceed 50 years.