对矿产资源权益金制度改革的思考

发布时间：2018-01-16 04:05

本文关键词：对矿产资源权益金制度改革的思考　出处：《中国矿业》2017年09期 　论文类型：期刊论文

【摘要】：矿产资源权益金制度改革是以维护矿产资源国家所有权益为中心、以营造公平的矿业市场竞争环境为目的,在矿业活动过程的不同环节,清费立税,试图建立符合我国特点的新型矿产资源权益金制度,但改革不彻底,矿业的租、税、利、费没有分开。本文认为,征收矿业的租、税、利、费的理论依据不同,应该分开。矿租是矿产资源产权收益,矿利是前期找矿投资的回报,矿税是政府提供公共产品的代价,矿费是政府对矿业活动实施管制的手段之一。未来矿业税费改革的方向是依据矿业的租税利费理论,还原矿产资源税的本质内涵,将一些收费项目转变为矿租,保留矿山环境恢复治理基金。
[Abstract]:The reform of mineral resources equity and gold system is to protect all the rights and interests of the mineral resources country as the center, to create a fair mining market competition environment, in the process of mining activities in different links, clear fees and taxes. This paper tries to establish a new type of mineral resources equity and gold system in accordance with the characteristics of our country, but the reform is not thorough, and the rent, tax, interest and fee of the mining industry are not separated. This paper holds that the theoretical basis for levying the mining industry's rent, tax, interest and fee is different. The mining rent is the income of the property right of mineral resources, the profit is the return of the Prophase prospecting investment, and the mine tax is the price of the government to provide the public goods. Mining fee is one of the means for the government to control mining activities. The direction of the future reform of mining tax is to restore the essence of mineral resources tax according to the theory of mining tax interest and fee, and to convert some charging items into mine rent. Reserves the mine environment recovery and control fund.
【作者单位】：河北地质大学博物馆;
【基金】：2016年湖北师范大学资源枯竭城市转型与发展研究中心开放基金项目“资源枯竭城市经济转型的制度研究”资助(编号:kf2016y02)
【分类号】：F426.1
【正文快照】： 为更好地发挥矿产资源税费制度对维护国家权益、调节资源收益、筹集财政收入的重要作用,推进生态文明领域国家治理体系和治理能力现代化,2017年4月13日,国务院颁发了《矿产资源权益金制度改革方案》[1](以下简称《改革方案》),从2017年7月1日开始实行。1权益金制度改革的主要

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