加拿大“可抵税流转股票”政策借鉴与启示  

A Lesson from Canadian" Flow-Through Shares" Policy

作　　者：赵亮[1,2] 张禹飞[3] 

机构地区：[1]中国地质大学(北京)地球科学与资源学院,北京100083 [2]中色地科矿产勘查股份有限公司,北京100012 [3]北京工业大学实验学院,北京100101

出　　处：《中国国土资源经济》2010年第7期40-42,共3页Natural Resource Economics of China

摘　　要："可抵税流转股票"(Flow-through shares)是加拿大通过财税手段鼓励矿产勘查等产业投融资的政策工具,其核心是将勘查公司享受的抵税政策"流转"(Flow-through)给投资者,由投资者享受该政策。该政策不仅适用于(固体)矿产勘查,还适用于油气资源、绿色能源,对我国政府在事关"可持续发展"领域运用"公共政策",引导鼓励民间资本投资具有一定政策借鉴意义。A flow-through share(FTS) is intended to stimulate mineral exploration investment and f inancing via f iscal means in Canada;it is a share of the stock of a mineral resource company where tax deductions'flow through' from the company to the investors.This policy is not only applicable to(solid) mineral exploration,but also to oil-gas resources and green resources,which affords a lesson for China's government in the application of public policy relating to sustainable development,and encourages private capital investment.

关 键 词：可抵税流转股票 勘查股票 矿产勘查 资本市场 加拿大 

分 类 号：F416.171[经济管理—产业经济]