矿产资源税费改革初探  

Probe into Taxation Management Reform of Mineral Resources

作　　者：庞小利[1] 姬长生[2] 

机构地区：[1]中国矿业大学能源与安全工程学院,江苏徐州221008 [2]中国矿业大学设备处,江苏徐州221008

出　　处：《江西煤炭科技》2007年第3期68-70,共3页Jiangxi Coal Science & Technology

摘　　要：本文指出了我国现行矿产资源税费制度存在的突出问题,并对该税费制度改革提出了建议,即取消资源税,将资源补偿费改为权利金并且建立红利制度,使之与国际接轨,最大限度地保障国家作为矿产资源所有者的权益。The authors have pointed out the key problems of the present taxation system for mineral resources, and put forward some suggestion on reform of taxation system - - such as canceling resources tax, changing resources compensation into optional money to build a bonus system, which would be in line with international practice and guarantee the rights of our country.

关 键 词：矿产资源 税费 权利金 

分 类 号：F810.422[经济管理—财政学]