摘要
在对近些年来各项矿产资源有偿使用制度改革措施回顾总结的基础上,认为其在增加政府收入、提高资源开发效率和优化资源配置等方面产生一定正效应的同时,不仅放大了资源税制度的基本错误,而且使现行制度的体系结构问题进一步复杂化并为后续改革埋下了隐患,进而认为现行制度所存在的问题是整体性的,必须重新构建,其长远目标应该是建立以权利金为主体、包括优质资源出让金和矿业权租金在内的新的矿产资源有偿使用制度。
On the basis of a review of the reform measures implemented on the compensated utilization of mineral resources as an institutionalized system in this country over the years, the authors of this paper hold that this system plays an positive role on increasing government revenue, improving resources development efficiency, optimizing resources allocation and some other aspects on the one hand, it not only magnifies the basic mistakes of resources taxation system, but also further complicates the institutional problems of the existing system which leave further hidden problems for the reforms that follow on the other hand. The authors of this paper thus conclude that the existing problems of the system in force are inherent from the complicated system as a whole and therefore a reconfiguration of the system is of basic importance. Looking into the future, a compensated mineral resources utilization system with royalty as the main body and also including high grade resources fees and mining right rent is to be established.
出处
《中国煤炭》
北大核心
2010年第1期37-40,共4页
China Coal
关键词
有偿使用制度
矿业权价款
矿产资源
compensated utilization system, mining right price, mineral resources
