| 论取消刚性矿业增值税改征柔性税的必要性 |
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| 引用本文： | 李兴国,杨强,高兵,崔彬.论取消刚性矿业增值税改征柔性税的必要性[J].中国国土资源经济,2007,20(5):26-27,48. |
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| 作者姓名： | 李兴国 杨强 高兵 崔彬 |
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| 作者单位： | 1. 中国地质大学(北京)资源与环境经济研究所,北京,100083
2. 国土资源部矿产资源储量评审中心,北京,100035 |
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| 摘 要： | 刚性矿业增值税即矿产品销售增值税约占采掘业广义矿业税费的2/3,导致经济开采边际工业指标上升。现行矿业增值税的副效应是既不能合理利用矿产资源,又不能激励矿业健康投资,还不能有效维护矿产资源所有者经济权益。矿业增值税变成矿业税费金改革的拦路虎,必须尽快取消并改征柔性税(费/金)。文章着重从六个方面对取消刚性的矿业增值税改征其它柔性矿业税(费/金)的必要性进行了论述。
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| 关 键 词： | 矿业增值税 可计量块段 矿产资源 柔性税(费/金) |
| 文章编号： | 1672-6995(2007)05-0026-02 |
| 修稿时间： | 2007年1月24日 |
Discussion on the Necessity of Eliminating Rigid Add-value Taxes of Mining to Impose Fexible Taxes |
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| LI Xing-guo,YANG Qiang,GAO Bing,CUI Bin.Discussion on the Necessity of Eliminating Rigid Add-value Taxes of Mining to Impose Fexible Taxes[J].Natural Resource Economics of China,2007,20(5):26-27,48. |
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| Authors: | LI Xing-guo YANG Qiang GAO Bing CUI Bin |
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| Abstract: | The paper argues that the side effect of current mining add-value taxes is that neither mineral resources can be used rationally nor the sound investment in mining industry can be incented,and even,the economic rights and interests of the owner of mineral resource owners can not be effectively safeguarded.As a result,the mining add-value tax has become a obstacle for the reform of mining taxes and administrative charges.Given this situation,the paper focuses on the necessity of eliminating rigid add-value tax to impose fexible tax. |
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| Keywords: | mining add-value tax mineral resources flexible taxes and administrative charges |
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