美国矿业管理体制及税费政策研究  

Study on the Management System of Mining Industry and Policies of Taxes and Administrative Charges in the United States of America

作　　者：李燕花[1] 

机构地区：[1]唐山市机关事业社会保险局,河北唐山063000

出　　处：《中国国土资源经济》2006年第6期31-33,共3页Natural Resource Economics of China

摘　　要：文章主要从美国的法律、土地和矿产归属等方面探讨了美国矿业管理机构的组成、职能等,对美国联邦和各州的矿产资源税费政策、税费征收情况等进行了较系统的归纳、总结和分析,并得出以下结论:美国的油气资源税费结构、水平等比较合理,值得借鉴,其暴利税征收的利弊对我国油气行业管理和税费征收有参考价值。The paper focuses on the composition and functions of management organization of mining industry in the USA,based upon the American law,land and mineral resources entitlement.Through analysis on the policies and levies concerning mineral resources taxes and administrative charges of federal government and all the state,the paper reaches a conclusion: the structure and level of taxes and administrative charges of oil-gas resources in the USA is relatively reasonable which is worth using for reference;the advantages and disadvantages of its taxes for sudden huge profits have reference value to the management and the levy of taxes of oil-gas industry of China.

关 键 词：矿业 管理体制 税费 红利 矿地租金 权利金 

分 类 号：F416.1[经济管理—产业经济]