中国矿产资源税费制度:演变、问题与规范

Evolution,Problems and Improvement of Tax & Fee System of Mineral Resources in China

中国矿产资源税费制度是改革开放后在矿产资源开发利用相关经济主体利益分化且相互间进行利益博弈的过程中发展演变而成的。现行制度存在着税费定性错误、利益关系调节混乱,收益分配使用与法律定性错位,税费水平过低与征收方法不科学,政策实施滞后、多变,重要利益关系调节被忽视等问题。规范和完善矿产资源税费制度,应参照财产税改革资源税,以矿藏使用费体现矿产资源所有者利益,以特定服务收费体现矿业行政管理者权利,以矿产资源税费收益的合理分配使用调节资源利益关系。

There are many problems existed in the tax ＆ fee system of the mineral resources： errors in defining the nature of tax ＆ fee, confusion adjustment of interest relationships, contravention between income distribution and uttilization with legal definition, over lowering tax level and irrational collection method, the lag and instability of policy implementation, and the ingnorance of adjusting important interest relationships. In order to improve the tax＇fee system, government should reform the resource tax according to the reform of property tax, making the royalty of mineral resources to embody the benefits of mineral resources owners, making the special service charge to represent administrative rights of government in the mining industry, and regulating the resource benefits relationship between intrageneration and intergeneration through resonable distribution and utilization of income from the tax ＆ fee of the mineral resources.