世界主要地区矿业税费研究

Research on Mining Taxes and Fees in Major Regions of the World

文章对北美、拉丁美洲、非洲、大洋洲和印度次大陆五个世界上重要的矿业资源与矿业开发区开展了矿业税费研究,对矿业税费结构、税费率、税费抵扣与补贴、矿业有效税率,以及税费与矿业可持续发展的关系进行了分析。研究结果显示,北美和拉丁美洲为全球的低矿业税费区,大洋洲与非洲为较高税费区,印度次大陆为高税费区。研究结果表明,矿业税费的设计应以平衡利润在政府与企业间的优化分配为目标,既要保持政府的合理收入,又要满足企业经济活力的需要,以达到为国家经济可持续发展提供矿产资源和矿物原材料保障的目的。

This article has carried out mining tax/fee research on five important zones of mineral resources and mining industry in the world in North America,Latin America,Africa,Australia and the Indian subcontinent.Analysis of the mining tax and fee structure,rates,deductions and subsidies,effective mining tax rates,as well as the relationship between taxes/fees and the sustainable development of mining industry.The results of the study show that North America and Latin America are the low mining tax/fee regions,while,Australia and Africa are higher tax/fee regions,and India is the high tax/fee region in the World.The research results also show that the design of mining tax/fee regime should aim at balancing the optimal distribution of profits between the government and enterprises.It should not only maintain the government’s reasonable income,but also meet the needs of corporate economic vitality,so as to achieve the goal of providing mineral resources and mineral raw materials for the sustainable development of the national economy.