摘要
本文介绍了我国矿产资源税费的现状,分析了现行矿产资源税费制度存在的主要问题,从不同的角度探讨了国家应取得的矿产资源的收益,最后提出对我国矿产资源税费制度改革的建议。
The evolutional process for tax and fee system of the mineral resources is discussed in this paper. The main problems in the present tax and fee system of the mineral resources are analyzed. The national rights and interests got from the mineral resources are discussed in different aspects. The policy advices for reforming the tax and fee system of mineral resources are given finally.
出处
《资源与产业》
2006年第3期107-108,共2页
Resources & Industries
关键词
矿产资源
税费
权利金
mineral resources
tax and fee
royalty
