关于我国矿业税费制度改革的探讨  

ON EXPLORATION TO REFORM OF MINERAL INDUSTRY'S TAX SYSTEMIN OUR COUNTRY

作　　者：金愉中[1] 

机构地区：[1]地质矿产部矿产开发管理局

出　　处：《中国地质矿产经济》1997年第5期27-29,共3页China Geology & Mining Economics

摘　　要：文章参考市场经济国家的通常做法，结合探矿权、采矿权有偿取得制度的出台，对我国今后的矿业税费制度的改革进行了富有见地的探讨，对理顺矿产资源勘探和开发的经济关系提出了意见。The paper refers to the common practice in market economy countries, considers appearance of paid acceptance system of prospecting right and mining right, conducts a helpfuldiscussion to the reform of mineral industry tax system in the future of our country, raises hisopinion to streamline the relation between mineral resources prospecting and development.

关 键 词：矿业经济 税收制度 中国 税费制度 

分 类 号：F812.42[经济管理—财政学] F426.1