我国矿业税费制度现状研究

Research on mining tax institutions in China

为了促进矿产资源的合理开发与利用,对当前我国矿业税费制度进行了分析。针对矿业税费的主要组成部分增值税、矿产资源补偿费、资源税、企业所得税进行了分析。把这些费用分成矿业普通费用和矿业特有费用,分别和国外的矿业普通费用和矿业特有费用进行了对比。根据我国的矿业税费现状和特有的国情,针对当前国内学者提出的改革建议和国外的借鉴,建议:取消资源税,设立权利金和矿业租金,取消矿产资源补偿费,设立资源超额利润税和耗竭补贴的改革建议。

In order to promote reasonable exploitation and utilizing of mineral resources,analysis was did on current mining tax policies in our country.The analysis was focused on the principal compositions such ad the value-added tax,mining resources compensation tax,resource tax,and corporation income tax,all of these taxs were divided into two types： ordinary mining taxes and special ones.Contrast was carried out separately with those abroad.According to the mining tax actuality and the special country situation in China,synthesized analysis was put up aiming at the reformation advice put forward by domestic scholars and overseas mining tax policies.It was put forward as an advice that the value-added tax should be reduced,the income tax must increase and could account for the maximum proportion.The author also suggested that the resource tax should be cancelled,royalty and mining right rent must be established,mining resources compensation tax should be abolished and resource cxcess benefit tax and exhausting allowance could be set up.