中国矿产资源税费制度改革研究

Research on Mineral Resources Taxation and Fee Reform in China

矿产资源是人类社会生存和发展的重要物资基础,随着我国社会主义市场经济体制改革的不断深入,矿业税费制度发生了很大变革,现阶段我国矿业税费重叠、税费制度不合理,严重阻碍着我国矿业的可持续发展和矿业的国际竞争力。通过对比分析国外矿业大国的税费现状和税收体制,在对矿产资源税费制度体系中存在问题分析的基础上,提出我国矿业税费改革中关于资源税、矿产资源补偿费和收益分配等建议,以完善矿产资源税费理论。

Mineral resources are an important base of existence and development of human society.With the continuous deepening of reform of our socialist market system,great changes have taken place in mineral resources taxation.The overlapping mineral industry tax and unreasonable tax system have seriously hindered continuous development and international competition force of our mineral industry.Based on analysis of the current state of tax and tax system of other mineral countries and the analysis of problems in tax system of mineral resources,suggestions on how to improve resources tax,mineral resources compensation and income distribution of mineral industry in our country are put forward.This paper also gives some policies to improve theories on mineral resources taxes and fees.