中加矿业税费制度的比较及借鉴  

Comparison Between Mining Tax System of China and Canada

作　　者：张雪梅[1] 傅博[1] 

机构地区：[1]中国地质大学(北京)人文经管学院,北京100083

出　　处：《中国人口·资源与环境》2012年第S2期266-269,共4页China Population,Resources and Environment

摘　　要：矿业税费制度的改革一直是我国改革的重点和难点,制定合理有效的矿业税费制度,对于矿业企业的发展具有重要的意义。通过对比加拿大矿业税费制度,系统的研究了我国矿业税费制度,指出我国矿业税费制度存在税费关系混乱、矿业企业税负重、税收优惠不完善等问题。同时通过借鉴加拿大矿业税费制度,提出对我国矿业税费制度的改革的建议,包括对我国矿山企业增值税的改革、建立适合我国的矿业权利金制度、提高资源税费的税率、扩大资源税征收范围等,从而建立科学的矿业税费制度。Mining tax reform has been the focus and difficulties of China's reform.To develop reasonable and effective mining tax system is of great significance for the development of the mining companies.By comparing the Canadian mining tax system and studying China's mining tax system systematically,authors finds that that China's the taxes relation of mining tax system is in confusion,and has heavy mining corporate tax burden,and tax incentives are imperfect.The paper puts forward suggestions on minging tax reform,including the reform of China's mining enterprises VAT and building China's mining royalty system,improving resource taxes and tax rates,and expanding the scope of the resource tax's collection by learning from Canadian mining tax system in order to establish the scientific mining tax system.

关 键 词：中国 加拿大 矿业税费 比较 借鉴 

分 类 号：F812.42[经济管理—财政学]