摘要
与矿业活动有关的各项赋税方案的一揽子财政制度的总和构成了矿业税费金制度,是国家管理、调控、干预矿产资源开发利用的重要手段。资源税是以各种应税自然资源为课税对象、为了调节资源级差收入并体现国有资源有偿使用而征收的税种。资源税在中国矿业税费金制度中应当具备主导功能、杠杆功能、调控功能。但是,资源税与矿产资源补偿费性质歧义容易导致税费重复征收、资源税税率偏低难以客观体现级差地租、资源税课税范围过窄造成非应税资源被掠夺式开发、经济全球化对资源税征收提出新要求等问题,影响了资源税功能的发挥。在分析中国矿业税费金制度、尤其是资源税所面临的主要问题的基础上,提出了资源税在中国矿业税费金制度中功能定位的政策建议。
with the mining activities all relevant tax plan a package of fiscal system combined form the mining tax and fee gold system, is the national management, control and intervention for the development and utiiization of mineral resources is an important means. Resource based on all kinds of taxable natural resources for taxation object, in order to regulate the resources differential income and reflect the state-owned for use of resources and to the collection of taxes. Resource in China mining tax and fee gold system shall have the leading function, lever function, regulation and control function. But, resource and mineral resources compensation fees nature ambiguous easy to cause the taxes repeat collection, resource low tax rates to objective reflect differential rent, resource taxation scope of narrow cause non taxable resources are LveDuoShi development, economic globalization on resources tax levy put forward new requirements, etc, affect the functioning of resource tax. Based on the analysis of China＇s mining tax and fee gold system, especially the main problems facing the resource tax was presented, based on the resource tax in China mining tax and fee gold system function orientation policy sggestions.
出处
《生态经济》
CSSCI
北大核心
2013年第4期118-120,共3页
Ecological Economy
关键词
中国矿业税费金制度
资源税
功能定位
China mining tax and fee system
mining taxation
function orientation
