基于矿业权出让角度的税费制度思考  

Reflecting on Taxes and Fees System Based on Mining Rights Transfer

作　　者：高阳[1] 刘立[1] 罗玲[1] GAO Yang;LIU Li;LUO Ling(Strategic Research Center of Oil and Gas Resources,Ministry of Land and Resources,Beijing 10034,China)

机构地区：[1]国土资源部油气资源战略研究中心,北京100034

出　　处：《矿产保护与利用》2018年第4期8-12,共5页Conservation and Utilization of Mineral Resources

摘　　要：近年来,我国推出多项改革方案促进矿业权竞争出让和矿产资源有偿使用,矿业权竞争出让和矿业权出让收益成为社会关注的热点。通过梳理目前我国矿业权出让特点及矿产资源勘查开采阶段的税费制度,从矿业权出让角度出发,借助税费手段调动国家、地方政府及企业参与出让的积极性,共同推进矿业权出让制度改革,为完善勘查开采阶段的税费制度提供建议。In recent years,a number of reform programs have been made to promote the mining rights competitive transferring and the compensated use of mineral resources.The mining rights competitive transferring and the mining rights transfer proceeds have become the hotspots of social attention.This article combs the current characteristics of mining rights in China and the taxes and fees system of mineral resources exploration and exploitation to provide suggestions for perfecting the taxes and fees system.With the help of taxes and fees,the enthusiasm of the state,local governments and companies to participate in the oil-gas mining rights transferring can be aroused.Thus,the reform of mining rights transfer will be promoted.

关 键 词：竞争出让 矿业权 出让收益 税费 改革 

分 类 号：F205[经济管理—国民经济]