中国矿业税费法律制度的重构——以矿产所有权出让为视角

Reconstruction of the Legal System for the Taxation and Charge in China's Mining Industry——From the Perspective of Mining Ownership Remising

从实证分析的角度而言,在采矿权出让中,国家出让的是矿产的所有权而非用益物权。采矿权价款作为矿产的用益物权的对价,占矿产品的实际销售收入的比例太低。按矿产品的实际销售收入征收矿产资源补偿费和税收,国有矿产资源资产和税收大量流失。我国应实行矿产所有权出让,向受让人收取矿产所有权出让金、矿区国有土地使用费、矿山环境恢复费。根据矿产所有权出让金的数学模型,确定它的合理金额。按照同矿产的可采储量等量的矿产品的销售收入,征收环境税、增殖税,取消矿产资源补偿费和资源税。

What our country remises in mining right remising is the mine ownership instead of usufructuary right from the perspective of empirical analysis. The ratio of the consideration of the charge for miming right as the usufructuary right of mine to the actual sales income of mineral products is too low . When mineral resources compensation fees and taxes are levied according to the actual sales income of mineral products, the assets and taxes of state - owned mineral resources are lost in large amount. Our country should remise mining ownership and impose fees for mining ownership remising, fees for using state -owned land in mining areas and fees for restoring mine environment on assignees, determine the reasonable amount of fees according to the mathematical model for the fees of mining ownership remising, collect environmental tax and value added tax according to sales income of mineral products which is equal in amount to mineral reserves estimated reasonably, and cancel mineral resources compensation fee and resource tax.