中国矿产资源税费体系及要素研究  

Research on Tax and Fee System and Elements of Chinese Mineral Resources

作　　者：殷爱贞 杨帅 刘薇 李林芳 

机构地区：[1]中国石油大学经济管理学院,山东青岛266580

出　　处：《中国石油大学学报（社会科学版）》2014年第1期10-13,共4页Journal of China University of Petroleum (Edition of Social Sciences)

基　　金：中央高校基本科研业务费专项资金资助(10CX05003B);省高校科研发展计划项目(J11WF73);山东省软科学项目(2013RKE28004)

摘　　要：目前,中国矿产资源税费主要由一税、五费、两价款及一个收益金组成,该体系对中国矿产资源的合理开采具有积极意义,但也存在资源税定位不清、矿产资源补偿费费率过低、探采分离、遗漏环境保护税费等诸多问题。在完善后的矿产资源税费体系中,国家有四重身份,应从不同的身份出发对矿产资源的勘探开采征收税费:权利金体现的是矿产资源所有者的身份,矿业权价款体现的是勘探投资出资者的身份,矿地使用费体现的是矿区土地所有者的身份,资源特别收益金、资源耗竭补贴、环境税等体现的是公共事务管理者的身份。Nowadays, the mineral resource taxation and fees in China is mainly composed of one tax, five fees, two costs and one special proceeds on oil, although the system has a positive meaning for rational exploitation. There are also many problems, such as re-source tax being unclear, mineral resources compensation fee rate being too low, exploration and exploitation being separated and ignoring the environmental protection tax. In the mineral resource taxation and fee system which is rebuilt, the country has four kinds of identity, the owner of mineral resources mainly reflected in the royalty, the exploration investor reflected in the fee of mining right, the land owner reflected in the mineral land fee, the public affairs manager reflected in the environmental tax, revenue adjustment fund and resource depletion allowance. In the end, this paper researches the tax elements of mineral resource taxation and fees related issues on the levying basis and levying amount.

关 键 词：矿产资源 税费体系 要素研究 

分 类 号：F810.422[经济管理—财政学]