资源与产业 ›› 2009, Vol. 11 ›› Issue (3): 127-130.

• 问题研究 • 上一篇    下一篇

我国矿产资源税费制度探讨

郭艳红

  

  1. (中国地质大学 地球科学与资源学院,北京 100083)

  • 收稿日期:2009-03-05 修回日期:2009-05-06 出版日期:2009-07-03 发布日期:2009-06-20
  • 作者简介:郭艳红(1974— ),女,博士生,主要从事资源经济研究。E-mail:yanhong136@163.com

DISCUSSION ON MINERAL RESOURCES TAX AND FEE SYSTEM IN CHINA

GUO Yan-hong

  

  1. (School of Earth Sciences and Resources, China University of Geosciences, Beijing 100083, China)

  • Received:2009-03-05 Revised:2009-05-06 Online:2009-07-03 Published:2009-06-20

摘要:

文章通过对矿产资源税费制度发展过程及理论依据的阐述,指出我国现行矿产资源税费制度主要存在以下问题:对资源税和矿产资源补偿费的定性不够明确;资源税和矿产资源补偿费在立税依据上相重复;资源税没有立税的理论依据;资源税和矿产资源补偿费的计征方式及分配比例不合理。提出了改革和完善矿产资源税费制度建议,即从法律上明确资源税和矿产资源补偿费的性质;对资源税和矿产资源补偿费进行调整,建立动态税率、费率制度;调整完善资源税和矿产资源补偿费的分配关系和分成比例等。

关键词: 矿产资源;税费制度;矿产资源补偿费;资源税

Abstract:

This paper based on a description of the development progress and theory of mineral resources tax system, marks some issues in the current mineral resources tax system in China, including a hazy definition of resources tax and mineral resources compensation, a reduplicated taxation, no theoretical support for resources taxation, and an unreasonable taxation means and distribution proportion, presents some suggestions to improve the taxation system in resource tax and mineral resources compensation, which shall be defined by laws and be adjusted to establish a dynamic tax ratio system and to adjust the payment modes and distribution proportion.

Key words:

mineral resources; tax system; mineral resources compensation; resources tax

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