矿产资源税费计征面临问题与对策探讨

Mineral Resources Taxes Levied Facing Problems and Countermeasures

当前国内资源类产品的价格已基本与国际市场价格接轨。但由于中国目前的矿产资源税费征收不合理,对资源无偿或近于无偿占用,严重影响国家对于矿产资源的收益权的体现,同时也造成资源的大量浪费,所以对矿产资源的税费改革迫在眉睫。资源税的改革应该和矿产资源补偿费的改革或说是权利金制度、特别收益金的建设统筹考虑。如果权利金额度收取得当,暴利现象就会大大减少。

Current domestic prices of resource products has been basically line with international market prices.However,due to China’s current mineral resources taxes levied unreasonable,free or nearly free used of resources,serious impact on countries reflected the usufruct of the mineral resources,but also result in substantial waste of resources,so of mineral resources tax reform imminent.Resource tax reform and the reform of the mineral resources compensation or entitlement system,the construction of the special levy on overall consideration. Right amount charged properly,the the profiteering phenomenon would be greatly reduced.