矿产资源税的现状分析与复合式计征方式的设计

Analysis of mineral resource tax and design of complex collecting mode

我国矿产资源税征收过程中,国家同时具备所有权人和管理人双重身份。资源税的计税方式不合理、资源税课税税额较低、应征范围较窄、资源税管理体制不完善。从价和从量两种计征方式各有优缺点,可以采用复合型计征方式,即资源税包括开采阶段资源税和销售阶段资源税,开采阶段资源税与开采回采率结合。建议把现行的资源补偿费改成权利金,并把资源税种包含的级差收入的权力并入其中,资源税原有的调节级差收入的责任交由资源补偿费去完成,实现真正的税费分离。

Both the development of social economy and the improvement and complement of mineral resources market have imposed an urgent requirement to the revolution of mineral resources tax.So,in the basis of comprehensive analysis of the process that China mineral resources tax is set,conducted,as well as the experience that similar taxes are designed in foreign countries,this paper perform a analysis on the issues exist in the resources tax system of our country.Such issues include unreasonable tax assessment,low tax rate,limited incidence of taxation and the faultiness of the current tax management system.What＇s more,combine with the resources tax revolution in Xinjiang as well as the matured resources tax system in foreign countries,we can come up with ideas that the evaluate the influence of resources tax revolution in provinces with huge amount of mineral resources and some enterprises deal with natural resources.After the comparison of advantage and disadvantage of two taxation charge method： quantity-based collection and ad valorem collection.Finally,we design a composed taxation charge method which related to recovery rate and come up with some advices on the improvement of resources tax of our country.