论矿产资源税费改革

本文探讨了我国相关资源税费的经济性质,认为矿产资源补偿费从本质上说是更广泛意义上的矿山绝对地租,而资源税则包含着矿业级差地租,二者应该重新组合为新的矿产资源补偿费或＂权力金＂,在此基础上,资源税则应以可持续发展为立足点,着眼于外部环境成本的补偿,促进循环经济发展和环境友好型社会的建设.

On the Referm of Tax and Fee on Mineral Resource

This paper discussed both the essential nature of the compensatory fee on natural resource and of the tax on mineral products in China, and considered that the fee, in fact, is the Absolute Rent for the nature resource in a widened meaning and the tax embraces the Differential Rent in mining. So combining these to a new compensatory fee or the Royalty, the tax should be reformed, with standing by the concept of the sustainable development, and it is necessary that the reform should promote the Recycling Industries and the friendly environment, with the compensating the negative externality to the environment.