基于矿业权转让制度与矿业权转让营业税制度的现状,在分析现行矿业权转让营业税制度存在的问题之后,提出了在将矿业权定性为具有浓重的公权色彩的私权、作为准不动产的基础上,区分探矿权转让和采矿权转让,按照“销售不动产”税目征收营业税,且前者应适用较低税率等具体改革建议。 Based on the status quo of sales tax system of transfer of mining rights and mining rights, after analyzing the existing problems in the transfer of sales tax system of mining rights, the paper proposes to define the mining right as the private right with strong public rights as the basis of quasi-immovable property On the distinction between the transfer of exploration rights and the transfer of mining rights, in accordance with “sales of real estate ” tax levying business tax, and the former should apply a lower tax rate and other specific reform proposals.