矿产资源补偿费征收研究述评及其对管理的启示  

A Review of the Collection of Compensation for Mineral Resources and Its Implications for Management

作　　者：张士菊[1] 张光进[1] 郇伟韬[1] ZHANG Shiju;ZHANG Guangjin;HUAN Weitao(School of Public Administration, China University of Geosciences (Wuhan), Wuhan Hubei 430074)

机构地区：[1]中国地质大学(武汉)公共管理学院,湖北武汉430074

出　　处：《中国国土资源经济》2017年第3期18-21,13,共5页Natural Resource Economics of China

基　　金：中国地质调查局矿产资源调查项目(1212011220852);国土资源部法律评价工程重点实验室开放基金项目(CUGFP-1503)

摘　　要：矿产资源补偿费的征收有利于维护矿产资源国家所有的财产权益,创建矿山企业公平竞争环境,实现矿产资源的集约与高效利用。国内研究主要聚焦于矿产资源税费关系优化、矿产资源补偿费征收设计、矿产资源补偿费征收管理等。我国矿产资源补偿费的征收研究还需进一步明确界定税费关系、规范计征对象、丰富细化计征方式及注重保护资源环境。The collection of mineral resources compensation is beneficial to safeguard the national property rights and interests, create a fair competition environment for mining enterprises, and realize the intensive and efficient utilization. Domestic research mainly focused on the optimization of mineral resources tax and fee, the collection design of mineral resources compensation fee and its management. The research on the collection of compensation for mineral resources in China needs to further clarify the definition of tax and fee, standardize the object, enhance detailed measures and pay more attention to resources and environment protection.

关 键 词：矿产资源补偿费 矿产资源税 研究述评 

分 类 号：F407.1[经济管理—产业经济] F062.1