我国矿产资源税法律制度存在的问题及改革建议

The Legal System of Mineral Resource Tax Problems and Proposals for Reform

矿产资源税改革不仅有利于进一步实现对矿产资源开发、利用的宏观调控功能,同时对实现矿产资源的可持续发展具有积极推动作用。通过对我国现行矿产资源税法律制度存在问题的分析,按照可持续发展的要求,从矿产资源税的功能定位出发,进一步从完善计税依据设计,提高税率幅度、完善差别税率,适当赋予地方政府立法权等方面进行改革。

Mineral resources tax is an important component of our mineral resources tax legal system.The reform of the mineral resources tax is not only conductive to further complete the macro-control function of the mineral resources tax to mineral resources exploitation and utilization,but also play a positive role in realizing the sustainable development of mineral resources.Through the analysis of our current mineral resources tax law system＇s main problems and according to the requirement of the sustainable development,this paper puts forward some proposals in the function orientation of mineral resources tax,which includes completing tax basis,increasing the tax rates,completing differential tax rate,entrusting local government legislative authority appropriately,etc.