我国矿产资源税法律制度存在的问题及改革建议  

The Legal System of Mineral Resource Tax Problems and Proposals for Reform

作　　者：刘次邦[1] 王黎[1] 

机构地区：[1]西安交通大学法学院,陕西西安710049

出　　处：《西安财经学院学报》2010年第6期91-94,共4页Journal of Xi’an University of Finance & Economics

基　　金：陕西省软科学研究项目"陕北矿产资源有偿使用制度改革的法律问题研究"(2007KR115);国家社会科学基金项目"完善我国主要矿产资源开发的税制研究"(08XJY029)

摘　　要：矿产资源税改革不仅有利于进一步实现对矿产资源开发、利用的宏观调控功能,同时对实现矿产资源的可持续发展具有积极推动作用。通过对我国现行矿产资源税法律制度存在问题的分析,按照可持续发展的要求,从矿产资源税的功能定位出发,进一步从完善计税依据设计,提高税率幅度、完善差别税率,适当赋予地方政府立法权等方面进行改革。Mineral resources tax is an important component of our mineral resources tax legal system.The reform of the mineral resources tax is not only conductive to further complete the macro-control function of the mineral resources tax to mineral resources exploitation and utilization,but also play a positive role in realizing the sustainable development of mineral resources.Through the analysis of our current mineral resources tax law system＇s main problems and according to the requirement of the sustainable development,this paper puts forward some proposals in the function orientation of mineral resources tax,which includes completing tax basis,increasing the tax rates,completing differential tax rate,entrusting local government legislative authority appropriately,etc.

关 键 词：矿产资源税 可持续发展 计税方式 立法权 

分 类 号：D922.229[政治法律—经济法学]