我国矿产资源税费制度改革与发展的历程与经验

Course and experience of tax and fees system reform in our country mining industry

文章阐述了我国矿产资源税费制度发展的三个阶段,即由初期针对个别矿种的发起阶段到普遍适用各类矿种法律制度的确立,并逐步完善的发展过程。总结了我国矿产资源税费制度建设过程中的经验,即在坚持矿产资源国家所有、统筹各方利益的基础上,完善以探矿权、采矿权为重要内容的矿产资源有偿使用制度,深化矿产资源税费改革。最后,就进一步完善我国矿产资源税费制度提出了政策建议。

The paper divides the system of paid use of mineral resources reform and development course into three periods. First the system was imposed on a few minerals, then on almost all minerals after 1996 when 《Mineral Resources Law》 was legislated. Latterly some matched ordinances that greatly improved the system have been adopted. On the base of upholding the state ownership of mineral resources and taking benefits of all sides into account, we should make further efforts to perfect the system which mainly consists of the exploration right and mining right, and to deepen the tax and fees reform in our country mining industry. It may be the important experiences originating from the reform and development of the system. At last, it gives some advices to deepen the reform of the system.