我国矿业税费制度研究

Study on Mining Tax and Fee System in China

研究国外主要矿产国家的矿业税费制度,对我国矿业税费体制的改革具有重要的借鉴意义。通过对比国外通行做法,系统研究了我国矿业税费制度,指出我国矿业税费制度存在税费关系混乱、资源税费体系不规范、税权过于集中、资源税单位税额较低等问题。同时提出了对税费体制改革的建议,包括矿业税费应按不同的范围和性质征收,构建以矿业权价款和资源税为核心的矿产资源税费制度,扩大资源税征收范围等。

This paper studies the mining tax and fee system in major mineral-producing countries in the world,and provides important reference for the reform of mining tax and fee system in China.By comparing international common practice,this paper systematically studies the mining tax and fee system in China,and points out problems with the system,including disordered relation between tax and fee,non-normative resources tax and fee system,overcentralized tax power and low unit tax amount of resources tax.Also it puts forward some suggestions on the reform of tax and fee system,e.g.mining tax and fee should be levied according to different scopes and properties,mineral resources tax and fee system should be constructed with mining right cost and resources tax as its core ,and taxation scope of resources tax should be expanded.