基于资源节约的我国矿产资源税之功能定位及其制度重构

发布时间：2018-02-25 01:29

本文关键词： 税制矿产资源税功能定位　出处：《经济体制改革》2015年03期 　论文类型：期刊论文

【摘要】：根据我国矿产资源税制的历史变迁以及矿产资源税与矿区使用费的关系,从实证分析的角度,可以看出,我国矿产资源税的功能定位于国家凭矿产所有权向采矿单位或个人收取的矿产资源资产收益,这混淆了国家对矿产拥有的财产权利和国家对采矿单位或个人的征税权力,致使矿产资源税和采矿权价款在功能上雷同。我国矿产资源税应定位于矿产的节约集约开采和利用,应从征收范围、计征方法、计征依据等方面重构我国的矿产资源税制,对过度消费矿产品及其制品的行为征收矿产资源税。
[Abstract]:According to the historical changes of China's mineral resources tax system and the relationship between mineral resources tax and mining usage fees, from the perspective of empirical analysis, we can see, The function of mineral resources tax in our country is defined as the income of mineral resources assets collected by the state from mining units or individuals on the basis of mineral ownership, which confuses the property rights owned by the state on the mineral resources and the tax power of the state on mining units or individuals. As a result, the tax on mineral resources and the price of mining rights are similar in function. The tax on mineral resources in our country should be positioned at the economization and intensive exploitation and utilization of mineral resources, and the tax system of mineral resources in our country should be reconstructed from the aspects of the scope of collection, the method of collection, the basis of taxation and so on. Levy a tax on mineral resources for excessive consumption of mineral products and their products.
【作者单位】：贺州学院经济与管理学院;
【基金】：广西高等学校优秀人才资助计划项目“矿产资源开发与利用法律制度研究”(桂教人才0837) 广西人文社会科学发展研究中心“科学研究工程”2012年度“开方基金·教授培育工程”课题“中国社会转型时期土地法律制度中的利益平衡协调机制研究”(KF2012001) 贺州学院博士科研启动基金“中国社会转型时期房地产租税费制度整合研究”(HZUBS201204)
【分类号】：F426.1;F812.42

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