我国矿业税费制度与矿产资源国家所有权益研究  

Study on mineral taxes system on the state ownership rights protection and resources protection in China

作　　者：万会[1] 万贵龙[2] 张德会[2] 

机构地区：[1]国土资源部矿产资源储量评审中心,北京100035 [2]中国地质大学(北京),北京100083

出　　处：《中国矿业》2011年第10期6-8,12,共4页China Mining Magazine

基　　金：国土资源部调控司<矿产资源监督管理体制机制研究>项目支持

摘　　要：我国宪法明确规定,矿产资源属国家所有。而我国现行的矿业税费制度的许多规定,却忽略了矿产资源的国家所有权益,不但给国家造成了巨大的损失,还直接或间接地鼓励了矿产资源的掠夺式开采,资源浪费严重。文章全面分析了我国与维护矿产资源国家所有权益和保护矿产资源相关的矿业税法,指出了现行矿业税费制度在维护矿产资源国家所有权益中存在的问题。认为必须及时修改完善相关的税费法律,以更好地维护矿产资源的国家所有权益,保护资源的合理开采和利用。According to the Constitution of China,ownership of mineral resources belongs to the state.However,many regulations in current mineral taxes system ignore the state ownership of mineral resources in China,which brings not only great loss to the state but also results in ravening mining and resources waste.This paper deeply analyzes current mineral tax laws of on the state ownership right protection and resources protection in China and points out problems that need to be solved urgently.The paper holds the view that related mineral laws are in great need of emendation and perfection so as to protect the state ownership of mineral resources better and to exploit mineral resources reasonably.

关 键 词：矿产资源 国家所有权益 矿业税费 资源保护 

分 类 号：D922.62[政治法律—环境与资源保护法学]