资源开发的经济补偿机制研究——矿产资源的税费改革  

Study on the economic compansation of resource exploitation——The reform of China's tax & fee system for mineral resource

作　　者：李凤[1] 汪安佑[1] 

机构地区：[1]中国地质大学(北京),北京100083

出　　处：《中国矿业》2010年第2期22-25,共4页China Mining Magazine

基　　金：教育部人文社会科学研究"规划基金项目"(项目编号:08JA790124)<矿业城市经济转型制度变迁的差异性及可持续发展机制研究>

摘　　要：本文论述了我国资源开发的经济补偿机制的内涵、理论依据,介绍了现有的矿产资源税费体系,并从计税依据、收取标准等方面,对我国现行的矿产资源税费体系存在的问题进行了剖析。在此基础上,提出改革我国矿产资源税费,建立新的资源税费体系,构建合理的资源开发经济补偿机制的具体思路和建议:理清国家对矿产资源所有权的财产权益关系;矿产资源税与资源补偿费合并为权利金;取消"双轨制",完善矿业权有偿取得制度;提高矿业权使用费征收标准;建立矿产资源开采专项环保基金。This article discusses the content and the theoretical basis of the economic compansation mechanism of resource exploitation,introduces the taxation system on mineral resources,analyses the problem of the taxation system on mineral resource,presents a new taxation system on mineral resource and establishes a reasonable economic compansation mechanism of resource exploitation： sorting out the state has the ownership of mineral resource;combinning the natural reource tax and compansatory fee into royalty;canceling of the ＂the system of dual track＂ and improving the access to the system of payment of mining rights;increasing the standard of the mining rights;establishing special environmental protection fund for the exploitation of mineral resources.

关 键 词：资源开发 经济补偿 矿产资源 税费 

分 类 号：F407.1[经济管理—产业经济]