例析加拿大个人所得税优惠政策如何促进矿产初级勘探阶段融资  

How the Canadian preferential personal income tax policy to effectively facilitate the financing of junior mining industry

作　　者：WANG Jinqiao 王炯辉[2] WANG Jinqiao;WANG Jionghui(School of Earth Sciences and Resources,China University of Geosciences(Beijing),Beijing 100083,China;China Minmetals Corporation,Beijing 100010,China)

机构地区：[1]中国地质大学(北京)地球科学与资源学院,北京100083 [2]中国五矿集团公司,北京100010

出　　处：《中国矿业》2018年第10期59-64,共6页China Mining Magazine

摘　　要：本文意在研究加拿大政府用于引导个人资金进入矿业初级勘探阶段的个人所得税优惠政策——可抵税流转股票及与其配套实施的矿产勘探税款抵减额度政策。分析其设计思路、实施方法,把握政策的目标和流程;通过案例分析,详细阐述其作用和实践效果。该项政策在加拿大已成功应用20余年,依然在持续有效地发挥着投资导向作用,使个人投资成为矿产初级勘探行业市场融资的重要渠道之一,对于缓解当前世界面临的矿业市场低迷引发的初级勘探阶段融资困难是行之有效的方法之一,对中国制定类似的财税政策具有启示作用。This paper is intended to detailed introduce the special Canadian preferential personal income tax policy,Flow-through shares,and its supporting tax policy,Mineral Exploration Tax Credit,which are successful directed the personal capital into junior mining exploration industry.By analyzing the policy design idea and implementation method,this paper grasps the goal of policy and procedures.Through the actual case analysis,the functions and the practical effects of this policy are explained in detail.The Flow-Through Shares has been successfully implemented in Canada for more than 20 years which still sustained and effective plays an investment guiding role.It makes individual investment become one of the important channels of market-oriented financing in the junior mining exploration industry.It is also considered as one of the effective solutions for the junior mining exploration industry financing difficulty in the current worldwide mining market downturns.This particular preferential personal income tax policy has revelation effect for China to design similar fiscal policy.

关 键 词：可抵税流转股票 矿产勘探税款抵减额度 个人所得税 初级勘探公司 市场化融资 

分 类 号：F817.113.2[经济管理—财政学] F830.9