我国矿产资源税费问题探讨

Discussion on Mineral Resources Taxation and Fee in China

科学的矿产资源税费制度不仅是国家对开发利用矿产资源进行管理的重要手段,而且是合理节约使用资源、保护环境、促进国民经济与社会可持续发展的保障。我国矿产资源税费制度建设已取得很大的进步,对促进国民经济发展起到了一定的作用。但与西方发达国家相比,还存在一定的差距和问题,有待于更进一步的完善,主要体现在资源税与资源补偿费上。

Scientific mineral resources taxation and fee institution was not only a important mean for nation to manage mineral resources exploration and utilization,but also a safeguard of using mineral resources in reason,protecting the environment and promoting sustainable development of national economy and society.The construction of mineral resources taxation and fee institution had made great progress in China,and played a role in promoting the development of the national economy.But there was certain spatial difference and problems when comparing with the developed country in the west.It needed to be perfect,especially on resource tax and resource compensation fee.