摘要
矿产资源作为我国国民经济发展的重要保障,其可持续发展将有利于推动经济、社会和环境可持续发展。文章从矿产资源可持续发展现状出发,针对矿产资源可持续发展过程中存在的矿产资源税费体系不够合理,矿产资源补偿费定位不够准确,资源税缺乏可持续发展观念,现行税收优惠政策不利于矿产资源可持发展等问题,提出相关建议。
The mineral resources as the vital safeguard of our country economy development is favorable for society, economy and environment based on its sustainable development. This paper, analyzes the present problems in the sustainable development of mineral resources, such as irrational taxation system on mineral resources, ampbibolous compensation fees, unfavorable preferential taxation policy for the sustainable development of mineral resources, and presents some relevant approaches.
出处
《资源与产业》
2007年第3期10-13,共4页
Resources & Industries
基金
2007年黑龙江省研究生创新科研项目(YJSCX2007-0158HLJ)
关键词
矿产资源
可持续发展
资源税
矿产资源补偿费
权利金
mineral resources
sustainable development
resources taxation
compensation fee on mineral resources
royalty
