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矿产资源税费制度的改革和完善,是我国亟待研究和解决的一个重要理论和实践课题。以“国际通行的权利金制度”是否存在的问题作为切入点,在对我国现行矿产资源税费制度存在问题进行分析的基础上,本文提出了六个方面的框架性建议,即修正“充分发挥市场在矿产资源配置中的基础性作用”的提法,取消矿产资源税并以使用费来构建矿产资源有偿使用制度体系,基于民生、可持续发展和国家安全来考量矿产资源使用费高低水平的合理确定,适度考虑市场因素和经济手段而制定有利于促进矿产资源投资的矿产资源使用费标准,因地因事制宜地实行多种矿产资源使用费确定方法和计收依据,构建合理的矿产资源使用费结构体系。
The reform and improvement of the tax system for mineral resources is an important theoretical and practical issue to be studied and solved urgently in our country. Based on the analysis of the existing problems of the tax system of mineral resources in our country, this paper puts forward six proposals in terms of the existence of “the system of international premium” “Give full play to the basic role of the market in the allocation of mineral resources,” the formulation, abolition of mineral resources tax and royalties to build a system of paid use of mineral resources system, based on people’s livelihood, sustainable development and national security to consider the use of mineral resources Fees and reasonableness of the level of reasonable determination, with due consideration of market factors and economic means to develop mineral resources that help to promote investment in mineral resources, royalties standards, according to local conditions due to the implementation of a variety of mineral resource use fees to determine the method and basis for collecting fees, Construct reasonable structural system of royalties of mineral resources.