我国矿产资源税费制度体系存在的主要问题及改进方案

Some Measures Required for Handling the Problems in relations to the System of Mineral Resources Taxes and Administrative Charges in China

我国现有的矿业税费制度体系,特别是矿产资源有偿使用收费制度体系,无论在制度理论、收费项目设置、收取依据、收取标准和收益分配等方面均存在诸多问题。文章主要就矿产资源有偿使用收费制度体系中的制度因子———矿业权价款的经济内涵做了探讨,在此基础上提出了我国矿业权税费制度体系改进的基本方案。

The current system of mining taxes and administrative charges,in particular,charge system of utilization of mineral resources with compensation,exist a good many problems in the following aspects: how to define the item of charges,the basis and standard for collection,and distribution of income.The paper focuses on economic connotation of mining right cost,which is the factor of charge system of utilization of mineral resources with compensation.Given this situation,the paper offers the basic plan for improving the system of mining right taxes and administrative charges in China.