国内外矿业税费制度的比较及有效借鉴

Comparison and Effective Reference on Mining Tax System at Home and Abroad

矿业税费制度是一国矿业政策重要的组成部分,制定合理而有效的矿业税费制度对于更好地发挥矿业税费制度应有的经济与社会功能具有十分重要的作用。对比国内外矿业税费制度,可以发现,国外通常把矿业作为一个独立的产业来对待,其矿业税费制度充分考虑矿业企业的特殊性和多样性,对矿业企业形成了一个较为稳定、完善、有针对性的宏观调控财政税收制度;而我国把矿业统归于第二产业,资源税成为矿业税费主要的内容,相关税费制度的制定很难体现矿业企业的特殊性,存在原有资源税不足、税费体系不完善、优惠和补贴政策不明确等一系列问题。为进一步完善我国矿业税费制度,应借鉴国外成熟矿业税费制度成功经验,立足我国实际,明确资源税功能,完善矿业税费体系,落实优惠和补贴政策。

Mining tax system is one of the important components of national mining policy. Formulating the rational and effective mining tax system is of great significance for giving full play to the economic and social role of mining tax system. By comparing the domestic and foreign mining tax system, we can find that, in other countries, the mining industry is usually treated as an independent industry and the tax system for this industry is usually a stable, perfect and suitable macro control financial tax system. While in China, this industry is treated as the secondary industry and resource tax is the most important components of mining tax. There are some problems with China＇s mining tax system. As a result of that, the spatiality of mining enterprises can not be embodied in the related tax system. To further improve China＇s mining tax system, we should learn from the mature mining tax system of other countries, clarify the role resource tax plays, improve the mining tax system and clarify and implement preferential and subsidy policy.