国际矿业税制最新改革焦点及其启示

The Focus and Enlightenments of the Latest International Mining Tax Reform

矿业税费制度多年来一直是我国改革的难点和热点。该文分析了最近几年来世界主要矿业国家和地区矿业税制改革的最新动态和发展趋势,总结了国际矿业税制最新改革对我国的启示,提出了构建我国有效矿业税制应该建立矿业税费评价制度,确立评价指标和方法,建立良好的矿业税基本制度。

Mining tax system reform has been difficult and hot in China.In this paper,the latest mining developments and trends of major mining tax reform in recent years in countries and regions in the world are introduced,and enlightenments of the latest international mining tax reform are summarized.It is put forward that evaluation system should be built to establish an effective mining tax system,evaluation indicators and methods should be established,and a good basic mining tax system should be established as well.