摘要
总结分析了国内外主要矿业租税种类,并对矿业税费制度,包括税种、费率、优惠政策、收益分配等进行了比较。同时为我国矿业税费制度改革提出了几点建议:(1)构建矿产资源国家权益金制度;(2)完善资源税改革;(3)建立资源耗竭补偿和税费优惠政策;(4)调整矿产资源收益分配。
The main mining tax categories both at home and abroad were summarized and analyzed in this paper. Mining industry tax institution,including taxes,rates,preferential policies,and income distribution,were also compared in an international comparative perspective. In the meantime,a few suggestions of institutional reform were proposed as follows：（ 1） Establishment of the national equity fund system of mineral resources;（ 2） Perfection of resource tax reform;（ 3） Establishments of resource depletion compensation and tax incentives;（ 4） Adjustment of mineral resources income distribution.
出处
《矿产保护与利用》
北大核心
2015年第5期1-8,共8页
Conservation and Utilization of Mineral Resources
基金
国土资源部软科学项目(2014-16)
关键词
矿产资源
税费制度
改革
国际比较
mineral resource
tax institution
reform
international comparison
