摘要
本文指出了我国现行矿产资源税费制度存在的突出问题,并对该税费制度改革提出了建议,即取消资源税,将资源补偿费改为权利金并且建立红利制度,使之与国际接轨,最大限度地保障国家作为矿产资源所有者的权益。
The authors have pointed out the key problems of the present taxation system for mineral resources, and put forward some suggestion on reform of taxation system - - such as canceling resources tax, changing resources compensation into optional money to build a bonus system, which would be in line with international practice and guarantee the rights of our country.
出处
《江西煤炭科技》
2007年第3期68-70,共3页
Jiangxi Coal Science & Technology
关键词
矿产资源
税费
权利金
mineral resources
taxation
optional money
