摘要
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.
出处
《中国国土资源经济》
北大核心
2006年第8期13-15,共3页
Natural Resource Economics of China
关键词
矿业税费
矿产资源
有偿使用
收费
资源税
矿业权价款
mining taxes and administrative charges,mineral resources,use with compensation,charges,resource tax,mining right cost