海外矿产资源勘查税收优惠制度研究

我国矿产资源总量丰富,但人均占有量少,贫矿多,矿产资源供给不足,资源浪费和环境污染普遍存在。而矿产资源在一定程度上决定了我国可持续发展能力。在此形势下,我国应该充分利用好两个市场、两种资源,大力鼓励矿业企业"走出去"进行矿产资源勘查,建立海外矿产资源储备基地和生产基地。海外矿产资源勘查税收优惠政策对鼓励矿产企业进行海外勘查开发具有必要性和可行性。我国应借鉴美国、日本、加拿大等国家在海外矿产资源矿产勘查税收优惠方面的政策和取得的成果,制定若干适用于中国国情和符合国际惯例的海外矿产资源矿产税收优惠政策,力求通过有效的税收优惠政策来激励我国企业去海外勘查开发矿产资源。

Study on Preferential Tax System Concerning Overseas Mineral Resources Exploration

Although the gross of mineral resource is abundant inChina,the individual possessing is lower;there are many lean ore;and the mineral resources are in short supply;the waste of resourcesand environment pollution are common.However,mineral resourcesin a certain extent determine the ability of sustainable developmentin our country.In this situation,this paper proposes that we shouldfully utilize both domestic and international markets and resources,encourage mining enterprises to go global for mineral resourcesexploration,establish overseas mineral resource reserve base and production base.This paper also points out that overseas mineralresources exploration preferential tax policy has the necessity andfeasibility for encouraging mineral enterprises conduct mineralresource exploration abroad.We should refer to the preferential taxpolicies and achievements of American,Japan,Canada and othercountries in the overseas mineral resources mineral exploration,make several overseas mineral resources exploration preferentialtax policies which apply to China’s national conditions and conformto international practices,do our best to inspire enterprises inour country to overseas exploration and development of mineralresources via effective tax preferential policies.