从开采企业应缴的生态环境补偿费和政府财政支出两个角度探讨能源资源开采过程中生态环境的补偿费偏少的问题.煤炭企业每开采1t煤应缴的生态环境补偿费约为11.12-12.9元,最多只能补偿因煤炭资源开采造成生态环境破坏损失的1/3,资源开采企业应缴的生态环境补偿费远远低于煤炭资源开采造成的生态环境损失的水平要求.能源资源富集区地方财政的生态环境支出处于相对较低的水平,难以为当地生态环境的恢复治理提供有效的资金支持.其中的原因:一方面,地方财政支出结构不合理,生态环境治理经费所占比重偏小,限制了生态环境治理经费的支出；另一方面,现行财税体制的不完善导致地方财政增收能力存在一定的局限,导致地方财政支出资金来源不足,造成地方财政不能满足生态环境恢复治理的要求.最后,从明确能源资源富集区生态环境补偿的原则、改革能源资源富集区生态环境补偿税费体系、增强地方财政的增收能力三个方面提出完善能源资源富集区生态环境补偿费来源渠道的政策建议.%The ecological environment compensation is too low,this paper discusses the problem in the perspettives of the compensation from mining enterprises and the government fiscal expenditure.The ecological environment compensation paid by coal mining enterprises is about 11.12-12.9 RMB for each 1 t exploited coal,and this is only a third of the loss for the coal mining ecological environment destruction.The ecological environment compensation from the mining enterprises is far lower than the loss of ecological environment caused by the coal resources exploitation.The ecological environment compensation from the energy-rich region fiscal is too low to provide effective financial support for the local ecological environment compensation.And this is due to two reasons.Firstly,the local fiscal expenditure structure is unreasonable.The small proportion of the funding for ecological environment limits the expenditure of the ecological environment compensation.Secondly,the current tax system is not perfect which limits the finance income ability of the energy-rich region fiscal,and as a result,the source of funds for local fiscal expenditure are insafficient and the local finance can' t meet the requirement of the ecological environment compensation.Finally,from three aspects including ascertaining the principles of ecological environment compensation in energy-rich area,reforming the ecological environment compensation tax system,and increasing the revenue of local fiscal,the paper puts forward suggestions to improve source channel of ecological environment compensation of energy-rich area.
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