基于资源节约的我国矿产资源税之功能定位及其制度重构

The Function Positioning and the Reconstruction of Mineral Resource Tax of Our Country in View of Resource-saving

根据我国矿产资源税制的历史变迁以及矿产资源税与矿区使用费的关系,从实证分析的角度,可以看出,我国矿产资源税的功能定位于国家凭矿产所有权向采矿单位或个人收取的矿产资源资产收益,这混淆了国家对矿产拥有的财产权利和国家对采矿单位或个人的征税权力,致使矿产资源税和采矿权价款在功能上雷同。我国矿产资源税应定位于矿产的节约集约开采和利用,应从征收范围、计征方法、计征依据等方面重构我国的矿产资源税制,对过度消费矿产品及其制品的行为征收矿产资源税。

That the function of the mineral resource tax of our country is position to the earnings of mineral resource assets which our country collect from the mining unit or the mining individuals based on the ownership of mineral can be seen a- ccording to historical changes of the system of the mineral tax of our country and the relation between the mineral resource tax and mineral royalties from the aspect of empirical analysis. The function orientation of mineral resource tax of our country confound proprietary right to mineral which state has with the taxation power to the mining units and individuals, make the function of mi- neral resource tax resemblance with the function of the remuneration of mining right. The mineral resource tax of our country should position to the intensive exploitation and utilization of mineral. The system of mineral resource tax should be reconstructed in the levying scope, ways and basis of calculation and collection, state should levy mineral resource tax on action of excessive consumption of minerals and mineral product.