我国矿业税费制度改革的国际比较及建议  

THE REFORM OF CHINA′S COAL MINING TAXON THE COMPARIS ON OF FOREIGN MINING INDUSTRY

作　　者：宋梅[1] 王立杰[1] 张彦平[1] 

机构地区：[1]中国矿业大学管理学院,北京100083

出　　处：《中国矿业》2006年第2期16-19,共4页China Mining Magazine

基　　金：财政部"国外主要矿产国家矿业税费制度研究"课题的阶段性成果

摘　　要：自1994年修改的《中华人民共和国资源税暂行条例》颁布至今,新的《条例》实施已有10年之久,从执行的情况看,存在一些问题,主要有资源税的普遍征收、起不到调节级差收益的作用;具有“刚性”的资源税税率不适合矿山企业的生命周期;税制较复杂等。针对以上问题,本文通过国外矿业税费制度与我国矿业税费制度的对比分析,对我国矿业税费制度的改革提出合并资源税和矿产资源补偿费、调整征计税额、建立保证金制度和耗竭补贴制度等几点建议。The paper discusses the main problems since new regulation implemented, including the low revenue rate, the irrational levy resource tax, and the rigid resource tax rate as well as complex tax system. To these problems, the article analyses comparatively the difference of mining tax system between foreign countries and our country from the setup of tax to the structure of tax rate. According to the above analyses, some suggestions are put forward for reform of mining tax, such as combining Resources tax and Mineral resources compensation fees, adjusting taxation, constituting Guarantee deposits system and Depletion allowance.

关 键 词：矿业税制 征收税额 税种设置 

分 类 号：F407.1[经济管理—产业经济]