摘要
完善的矿产资源有偿使用制度包括产权界定与管理体系、产权出让定价机制、矿产资源税费体系、矿业产权交易制度、矿产资源开发收益分配机制等一系列制度安排。现阶段,我国在矿产资源有偿使用方面存在资源产权界定不清、管理部门责任不明、各种税费职能混同、交易市场不够规范以及产权经济收益偏低等一系列问题。完善矿产资源有偿使用制度,应明确界定各种自然资源产权,完善矿产资源价格形成机制,改革不合理的资源税费制度,完善资源产权市场交易制度,建立合理的收益分享机制。
A complete system of compensation for the use of resources comprises a series of institutional arrangements, which include the definition of property right and management system, mineral resources pricing mechanism, tax and fee system, mining property rights trading system, revenue distribution mechanism. At the present stage, there exist some problems in the system of compensation for the use of minerals, including absence of an accurate definition of mineral property rights, unclear responsibility of the management department, inappropriate functions of taxes and fees, imperfect markets for mineral transaction, low revenues of mineral sales and so on. To improve the system of compensation for the use of resources, it is necessary to define the mineral property rights clearly, improve the price formation mechanism, reform the resource tax and fee system, promote the trading system and establish a fair and reasonable profit sharing mechanism.
出处
《改革》
CSSCI
北大核心
2015年第3期98-109,共12页
Reform
基金
国家社会科学基金重大项目"‘十三五’时期我国发展环境
发展趋势与战略思路研究"(批准号:14ZDA022)
关键词
矿产资源有偿使用
财税制度改革
政府行为
compensation for the use of mineral resources, fiscal and taxation system reform, governmental actions