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矿产资源税费政策是体现资源有偿使用制度的重要内容,也是当前矿产资源领域改革的热点问题之一。现行的矿产资源补偿费制度存在较多问题,如补偿费费率偏低、费率固定不变、征收管理方式粗放等,不能适应矿产资源经济发展的需要,尤其是费率设计与征收管理不适应发展需要,助长了资源过度开发和无序竞争。以相关项目研究为依托,在内蒙古、江西等地矿山调研的基础上,以稀土、铜为例,提出了矿产资源补偿费费率调整方案和矿产资源补偿费征收细化方案,并对调整可能带来的影响进行分析评估。
Mineral resources tax policy is to reflect the use of resources paid system, an important part of the current reform of mineral resources is also one of the hot issues. The current compensation system for mineral resources has many problems, such as low compensation rates, fixed rates, extensive collection management methods, etc., can not meet the needs of economic development of mineral resources, in particular, the rate of design and collection management is not Adapting to the needs of development has contributed to over-exploitation of resources and disorderly competition. On the basis of research on relevant projects and mines in Inner Mongolia and Jiangxi, taking rare earths and copper as examples, this paper puts forward an adjustment plan of mineral resources compensation fee and detailed plan for collection of mineral resources compensation fee, The impact of analysis and evaluation.