改革矿产资源税费制度

The Reform of Mineral Resource Taxes and Fees System

要从制度层面——包括性质、征收标准、分配、使用等——对矿产资源税费进行系统改革。改革方案1:资源税和矿产资源补偿费都取消,改征权利金,体现国家矿产资源所有权收益;改革方案2:保留资源税和矿产资源补偿费,分别体现国家矿产资源主权收益和所有权收益。都按消耗储量计价征收。该收益在中央、地方和矿产地民众间合理分配。用该收益建立矿业发展基金,市场化运作,以长盛不衰。赞同用该收益建立国家矿产资源主权基金,提取其分红充实社会福利基金。

This paper argues that mineral resource taxes will be advanced in the system including nature,standard of fee charge,distribution,and use.It focuses on the two reform programs,the first includes: collecting royalty instead of resource tax and compensation tax for mineral resources will be able to reflect national mineral resources ownership income;and the second includes: keeping resource tax and compensation tax for mineral resources so as to reflect respectively national mineral resource sovereign fixed income and national mineral resources ownership income;which both collects in pricing according to depletion of reserves.This paper goes on to discuss that the income should be distributed reasonably among the central,local and the people in the mineral lands;use the income to establish mineral development fund with marketing operation so as to reach its constant popularity.The author prefers the establishment of national mineral resource sovereign fund and uses its dividends to enrich social welfare fund.