Abstract:

The mining industry is currently facing a very challenging situation during the financial crisis and cycle. This paper, based on the international mining tax, gives a detailed introduction to the rules and principles of international mining tax, classifies the mining tax into three categories (resources lease, normal taxpayer and property using), expands the relationship between resources lease theory and mining tax system, and between resource price and mining tax, and explains the front tax and back tax. During the mining cycle, it is of significance to study the international mining taxation for China’s mining tax system. This paper presents some points to review China’s mining tax, aiming to make a favorable mining policy.

Key words:

mining tax; resource price; front tax, mining cycle

摘要：

当前，矿业正面临金融危机与周期下行的严峻形势。本文参考了国际矿业税费的研究框架，系统介绍了国际矿业税费制定的普遍规律与原则，提出了矿业税费按财税本质划分的3个分类(资源租金性质税费、一般纳税人性质税费和资产使用性质税费)；阐明了资源租金理论与矿业税费体系设计的关系；论述了资源价款与矿业税费体系的关系；说明了矿业活动利益相关者协调机制对矿业政策的影响；解释了矿业税费的前端税费与后端税费；借鉴了矿业特殊财税制度形式等内容。在矿业周期形势下，通过借鉴国际经验审视国内矿业税费政策具有一定现实意义。本文试图提出若干重新审视我国矿业税费的问题，以利于矿业周期形势下矿业税费政策的制定。

关键词: 矿业税费；资源价款；前端税费；矿业周期