关于矿产资源税费制度改革的探讨

文章根据国内外学者的矿产资源税费理论观点以及目前我国矿产资源税费征收在实践操作过程中存在的问题,提出矿产资源补偿费在征收上应体现级差地租;矿产资源税费的制定要符合国家政策,并随着国家政策和经济形势的变化而调整;同时,对不同矿种的矿产资源补偿费费率的制定提出了建议。

Reform of Mineral Resource Taxes and Administrative Charges

Be based on the theoretical viewpoint of mineral resources taxes and analysis on the problems with regard to the collection of mineral resource taxes,the paper points out that collection of compensation for resource depletion should be reflected differential land rent;formulation of mineral resource taxes should be in line with government policies and be readjusted with the change of government policy and economic situation.Meanwhile,the paper also gives a suggestion for laying down different rates of mineral resource compensation for different minerals.