矿产资源税费政策调整研究

Study on adjustment of tax and fee policy for mineral resources

在我国,与其他工业企业相比,矿山企业存在与矿业活动有关的专门税费种类,由于这些专门税费种类不能完全实现其即定的目标,对它们进行改革是必然的。为了使矿产资源补偿费能够真实地补偿所消耗的资源储量,使得资源税能够更加科学合理地调节级差收益,同时运用好其他税收政策,促进矿产资源合理开发利用,作者对我国矿山企业的税费政策调整进行了探讨。

There are special types of tax related to mining activities for mine enterprise compared with other industrial enterprises in China. It is necessary to improve these special taxes given the partial failure to achieve their set objectives. The author discusses regulation of taxation policies for China＇s mine enterprises to make sure that the depleted reserves can he compensated by mineral resources compensation fees and incomes from mineral products at grades can be adjusted with the resources taxation in a scientific and rational manner, and other taxation policies are well implemented to facilitate rational utilization and development of the minerai resources.