摘要
加快矿产资源税费制度改革对促进我国社会经济发展有重要作用。论文较系统梳理了我国矿产资源税费的研究进展。在资源税费体系方面,目前主要有建立权利金、税费并存等几种观点。在资源税方面,研究主要集中在税负转让和计征方式等方面。在补偿费方面,研究主要围绕补偿费率和收益分配展开。在矿业权使用费方面,研究主要集中在使用费标准和征管体系上。论文最后对我国矿产资源税费体制改革提出了建议。一是在油气之外的所有资源推广从价计征方式;二是提高补偿费费率;三是调整矿业权使用费标准,建立动态调整机制。
Reforming the system of taxation and fee levied on mineral resources plays an important role in promoting Chinese social and economic development .The paper completely analyzes the researches on Chinese system of taxation and fee levied on mineral resources .In terms of resources tax and fee system , currently there are several viewpoints such as establishing premium ,tax and fee coexistence .In terms of resources tax ,researches focus on the aspects of tax shifting and method of levy .In terms of compensation fees ,researches mainly focus on the compensation rates and earnings distribution .And in terms of mining usage fees ,researches mainly focus on the standard of the usage fees and the collection and management system .Based on that ,the paper proposed several suggestions for the further reform .Firstly ,implement ad valorem in all resources except the oil and gas .Secondly ,improve the compensation fee rate .Thirdly , adjust mining usage fees and create a dynamic adjustment mechanism .
出处
《中国矿业》
北大核心
2014年第8期23-26,共4页
China Mining Magazine
基金
湖北省人文社科重点研究基地开放基金项目"我国矿产资源税费优化及政策研究"资助(编号:G2012004B)
中央高校特色团队项目资助(编号:CUG120120)
