矿业租税制度比较与改革建议

在国外的矿业租税制度中,权利金是矿产资源生产权利的主要表现形式,在矿业税制的制定与实施中融入矿产资源勘查开采激励制度。我国矿业租税制度在演化过程中出现了异化,表现在资源税与地租理论的解释不符,矿产资源补偿费经济利益关系体现不到位,矿业权价格严重异化。推动资源税费制度改革,要理顺经济关系,同时协调推进资源税费制度改革。加快推进矿产资源补偿费制度改革,明确矿业权价款和使用费性质以及改革价款和使用费制度,建立资源超额租金税制度。

A Comparison of Mining Tax System and Reform Proposals

In the mining tax system of foreign countries,royalties are the major form of production rights of mineral resources;and in the formulation and implementation of mining tax system,the incentive systems of mineral resources exploration and exploitation are blended in.This paper analyses some alienations in the evolution process of the mining tax system in China,these show up in: the explanation of resource tax is against that of land rent theory;the economy benefit relationship of mineral resource compensation fee does not reflect in place;the price of mining rights are seriously alienated.On account of this,this paper proposes some specific methods for promoting the reform of resource tax system,these include: the relations between the various economic sectors should be straightened out,while the reform of resource tax system should be pushed forward in a coordinated way;the reform of mineral resource compensation fee should be accelerated;the price of mining rights and the nature of royalty,as well as reform price and royalty system must be clearly defined;the excess rent tax system of resources must be established.