论我国矿业税费制度的改革  

On China's Reforms on the Mining-Industry Charge and Tax System

作　　者：韩洪今[1] 

机构地区：[1]辽宁工程技术大学政法系,辽宁阜新123000

出　　处：《当代法学》2007年第2期68-73,共6页Contemporary Law Review

摘　　要：目前我国矿业税费制度存在的主要问题是矿业税费负担过重、税制复杂、部分税种的设置不符合矿业的特点,严重阻碍了我国矿业的可持续发展。文章通过介绍国外与矿业有关的专门税费制度,分析了我国矿业税费制度与国外的差距,在此基础上提出了相应的完善措施。At present, the main problems of China＇ s mining - industry charge and tax system lie in： over - heavy burden on mining - industry charge and tax; too complicated tax system; introduction of some types of tax inappropriate with the features of China＇s mining- industry. All mentioned above are terribly retarding the sustainable development of China＇ s mining - industry. The paper makes an analysis of the difference between China＇ s mining - industry charge and tax system and that of some foreign countries by firstly, introducing special charge and tax system related to mining - industry in some foreign countries and then, on the basis of that, puts forward relevant measures to improve China＇s current mining- industry charge and tax system.

关 键 词：矿产资源 矿业税费 改革 

分 类 号：D922.22[政治法律—经济法学] F812.42[政治法律—法学]