矿产资源有偿使用的国际经验借鉴与税费改革走势  

International Experience Reference of Paid Use of Mineral Resources and Reform Trend of Taxes and fees

作　　者：李恒炜[1] 杨佩刚[1] 

机构地区：[1]西安交通大学经济与金融学院,陕西西安710061

出　　处：《改革》2013年第7期136-143,共8页Reform

基　　金：国家社会科学基金重大项目"完善生态补偿机制研究"(批准号:12&ZD072)

摘　　要：通过比较国内外矿产资源有偿使用税费和一般性税费,发现我国矿产资源有偿使用税费改革不能仅就有偿使用税费本身进行局部改革。应从三个层面明晰改革取向:第一层,关于矿产资源有偿使用税费的理论依据、税费关系等问题;第二层,关于一般性税费中流转税和要素税的比例结构"倒置"的问题;第三层,关于一般性税费与有偿使用税费的比例结构不均衡的问题。Comparing taxes and fees of paid use of mineral resources and general taxes and fees in and out of China, this article finds out that, the reform of the taxes and fees of paid use of mineral resources should not be a partial reform concerning taxes and fees of paid use itself, but clarify three level orientations, questions about the theoretical basis and relationship between taxes and fees of paid use of mineral resources, questions about inverted proportion structure of circulation taxes and factor taxes in general taxes and fees, and questions about unbalanced proportion structure of general taxes and fees and taxes and fees of paid use.

关 键 词：矿产资源地下权 矿产资源地表权 矿产资源资源税费 

分 类 号：F810.42[经济管理—财政学]