改善矿产资源供需矛盾的税费制度思考与建议  

Thoughts and Suggestions on Tax and Fee System to Improve the Contradiction between Supply and Demand of Mineral Resources

作　　者：唐珏 Tang Jue

机构地区：[1]自然资源部中央地质勘查基金管理中心

出　　处：《财政科学》2022年第9期115-124,共10页Fiscal Science

摘　　要：矿业作为我国工业经济乃至国防外交的重要保证,对国计民生意义重大。随着经济不断发展,我国矿产资源缺口进一步扩张,国内矿产资源供需日渐失衡,对外依存度持续上升,国际矿产品价格上涨导致我国矿业“走出去”成本持续增大,严重阻碍国家经济发展。矿产资源税费制度作为国家对矿业市场监管和调控的重要手段,与矿产资源安全密不可分。建立健全矿产资源税费制度,对矿产资源合理开发利用、矿业企业公平良性竞争和国民经济健康稳定发展都具有关键意义。本文系统阐述了国内外现行矿产资源税费制度的税种及征收方式,指出我国矿产资源税费制度存在资源税计税机制欠妥、激励政策不健全、矿业权出让费用过度征收等问题,同时提出完善矿产资源税定税机制、加大矿税政策优惠力度和加快矿业权出让收益改革等建议,为实现我国矿产资源税费制度与矿业发展更好结合,进一步提高我国矿产资源保障程度、促进矿业经济高质量发展,提供有益帮助。As an important guarantee of Chinese industrial economy and national defense diplomacy, mining industry is of great significance to the national economy and people’s livelihood. With the continuous development of the economy, the shortage of mineral resource in our country is further increasing. The supply and demand of domestic mineral resources loses balance gradually, the degree of dependency on foreign countries continues to rise, and the price of international mineral products increases day by day leading to the continuous increase of the outgoing cost of Chinese mining industry, which hinders the national economic development seriously. As important means of state supervision and control of mining market, mineral resources tax and fee system is closely related to the security of mineral resources. The establishment and improvement of the mining tax and fee system is of key significance to the rational development and utilization of mineral resources, fair and healthy competition of mining enterprises and the healthy and stable development of the national economy. This paper systematically expounds the tax types and collection methods of current mineral resources tax and fee system at home and abroad, points out problems in the mining tax and fee system in China, such as the mineral resource tax mechanism is inadequate, the incentive policy is imperfect, and the mining right transfer fee is excessively collected and other issues. At the same time, some suggestions are put forward, such as improving the mechanism of mineral resource tax, increasing the preferential intensity of mineral tax policy and accelerating the reform of mining right transfer income, which provides beneficial help for realizing the better combination of the taxation system and the development of mining industry, further improving the protection of mineral resources and promoting high-quality development of mining economy.

关 键 词：矿产资源税费制度 矿业权价款 矿业权出让收益 矿产资源耗竭补偿 

分 类 号：F810.42[经济管理—财政学]