支持矿产资源合理利用财税政策研究

Financial and Taxation Policies for Supporting the Rational Utilization of Mineral Resources

矿产资源是自然资源的重要组成部分,加之其本身又具有不可重复利用的特性,因此,实现矿产资源合理利用对于我国节约自然资源、提高资源综合利用效率具有十分重要的意义。结合支持矿产资源合理利用财税政策现状,分析其存在税收制度不完善、收费项目不规范、财政资金投入严重不足、财政补贴覆盖面较窄、政府绿色采购规模小的问题。并建议建立调整矿产资源税费的长效机制、加大政府预算投资力度、拓宽财政补贴覆盖范围、增强政府绿色采购支持功能,以切实提高矿产资源利用效率。

Mineral resources are an important part of natural resources and have non-reusable characteristics.For China,the rational use of mineral resources is of great significance for saving natural resources and improving the efficiency of comprehensive utilization of resources.Combining with the status quo of fiscal and taxation policies supporting the rational utilization of mineral resources,this paper analyzes the problems of imperfect taxation system,non-standard charging items,serious shortage of financial investment,narrow financial subsidy coverage and small scale of government green procurement.It is suggested to establish a longterm mechanism for adjusting tax and fee for mineral resources,increase government budget investment,widen the coverage of financial subsidies,and strengthen the support function of government green procurement so as to effectively improve the utilization efficiency of mineral resources.