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文章阐述了我国矿产资源税费制度发展的三个阶段,即由初期针对个别矿种的发起阶段到普遍适用各类矿种法律制度的确立,并逐步完善的发展过程。总结了我国矿产资源税费制度建设过程中的经验,即在坚持矿产资源国家所有、统筹各方利益的基础上,完善以探矿权、采矿权为重要内容的矿产资源有偿使用制度,深化矿产资源税费改革。最后,就进一步完善我国矿产资源税费制度提出了政策建议。
This article elaborates the three stages of the development of tax system of mineral resources in our country, that is, from the initial stage of individual ore mining to the general application of the legal system of various types of mineral and the gradual improvement of the development process. Summed up the experience in the process of taxation system of mineral resources in our country, that is, on the basis of insisting on the ownership of all mineral resources and coordinating the interests of all parties, improving the system of paid use of mineral resources with prospecting and mining rights as the important content, deepening the use of mineral resources Tax reform. Finally, we put forward policy suggestions to further improve the tax system of mineral resources in China.