从产权理论看矿产资源税改革

随着经济的发展，人口和资源红利逐步消减，资源、能源与生态环境对经济体的约束将逐步收紧，具体表现为诸多发展迅猛的资源型城市迅速由盛转衰。在保障自然资源市场价值实现的前提下，切实规范矿产资源产权制度，理顺中央政府和地方政府以及地方政府和地方政府之间的权责关系，设计相对独立且得当的地方税收体系，实现地方税收自治，最终将矿产资源所带来的价值，通过资源税在各相关利益主体之间进行合理的分配，实现可持续发展。

Study on Mineral Resources Tax Reform f rom the Perspective of the Theory of Property Rights

With the development of economy ,dividend of resource and demographic are gradually decrea-sing .The constraint of resources energy and ecological environment on the economy will be gradually tightened .In the premise of guarantee realize the market value of the natural resources ,we should stand-ardize the mineral resources property right system ,straighten out the power relationship between the local and central governments ,w hich also include local and local government ,and make sure that the local tax system design is relatively independent and properly .We should realize tax local autonomy ,and finally through the resources tax ,make mineral resources value of reasonable allocation between the stakeholde-rs ,and realize sustainable development .