我国加入WTO后矿产资源有偿使用制度的思考

Some suggests for improvement the system when China put in WTO

分析了我国现行的矿产资源有偿使用制度的框架及其存在的问题,提出我国矿产资源有偿使用制度的改进建议:我国加入WTO后,对开发矿产资源的企业除了征收国家和地方通用税种外,不设矿业专门税种;企业所得税应允许矿产资源勘探投资折耗计入成本在税前回收.对矿业专门费有:探矿权使用费和采矿权使用费、优质资源采矿权转让费.

This paper analyzed the current framework of the requital usage system for mineral resources and its shortages Then authors put out some suggests for improvement this system under the condition of that China put into WTO, those are no special kind of tax for mining enterprise,except of the common kings tax and the depletion of investment for exploration permitted as an item calculating in the cost of products of mining enterprise,and the special fee for mining enterprise are the using right fee of exploration and exploitation for mineral resource and transferring fee of exploitation right for high quality mineral resource