矿产资源税的理论基础与制度设计

Basic Theories and a System Design on Mine Resource Tax

矿产资源税不是税,也不是资源租金,而是资源补偿金。矿产资源税的职能不应包括矿产资源实物补偿与环境保护,而应包括矿产资源价值补偿与有效开采。矿产资源税的税基不应是单纯的矿产品数量、矿产品价值或矿产品数量与价值的混合形式,而应是反映矿产品价值变化与矿产资源开采率变化的计税销售收入。矿产资源税的税率不应实行单一税率,而应对不同矿种、同一矿种的不同矿区与同一矿区的不同开采阶段实行不同的税率,矿产资源税的税率水平不应过低,而应与矿产资源的价值相适应。

Mine resource tax is a type of resource compensation instead of a type of tax or resource rent. The mine resource tax is designed for value compensation and effective exploitation instead of practical compensation and environment protection. Its tax base should be based on the taxable sales which can reflect the value change and the exploitation rate of mine resource. Its tax rate should be change with mineral variety, mining area and exploitation stage, and be adapted with the value of mine resource.