完善我国矿业税费制度的思考  

The Improvement of the Mining Industry Charge and Tax System in China

作　　者：张彦平[1] 王立杰[1] 

机构地区：[1]中国矿业大学(北京)管理学院,北京市100083

出　　处：《矿产保护与利用》2007年第5期1-4,共4页Conservation and Utilization of Mineral Resources

摘　　要：介绍了我国矿业税费制度的现状,分析了我国现行矿业税费制度存在的主要问题,对今后我国矿业税费制度改革提出完成增值税由生产型向消费型转变、取消矿产资源补偿费、完善矿业权价款和资源税等相关建议。This paper mainly introduces the current developing status of mining industry charge and tax system in China, and analyses its main existing problems. Some suggestions are put forward for reform of mining industry charge and tax system, such as transforming the value - added tax, abolishing compensation tax for mineral resources, improving mining right cost and resource tax and so on.

关 键 词：矿产资源 增值税 资源税 矿业权价款 矿产资源补偿费 税费制度 建议 

分 类 号：R407.1[医药卫生—临床医学]