论我国矿产资源有偿使用制度及完善  

On the improvement of the mineral resource paid use 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,北京100083

出　　处：《中国矿业》2007年第12期40-42,共3页China Mining Magazine

摘　　要：本文介绍了我国矿产资源有偿使用制度的发展现状,分析了我国现行的矿产资源有偿用制度存在的主要问题,对今后矿产资源有偿使用制度改革提出取消矿产资源补偿费、构建以矿业权价款和资源税为主体的矿产资源有偿使用制度、完善资源税制度等相关建议。This paper mainly introduces the developing status of the paid use of mineral resource in China, and analyses the main problem of the paid use system of mineral resource in China. Some suggestions are put forward for reform of the paid use of mineral resource system, such as abolishing compensation tax for mineral resources, establishing the paid use system of mineral resource which has the mining right cost and resource tax as the main body, improving resource tax.

关 键 词：矿产资源 有偿使用 资源税 矿业权价款 

分 类 号：F407.1[经济管理—产业经济]