我国矿产资源税费及其生态补偿性分析

• 作 者: 黄寰 刘慧 张桦 杨劬
• 机 构: 成都理工大学,四川山河资产评估有限责任公司,
• 出 处: 价格理论与实践
• 发表日期: 2013年09期
• 关键词: 矿产资源税费 征收范围 征收方式 补偿税 资源税 生态环境保护 补偿性 生态环境补偿 矿业权价款 课税对象

本文针对我国现行矿产资源税费政策及其补偿性进行分析,指出矿产资源税费主要是国家作为所有权人的财产权益体现,我国对矿区生态环境补偿和保护环境的力度明显不足,应该尽快调节现行矿产资源税费的征收目的、征收范围、征收方式、征收比率。同时,应征收矿产资源生态补偿税(费),以提高我国现有矿产资源税费的生态补偿性。

This paper analyzes the current tax policies and compensation of mineral resources in our country, and points out that the tax and fee of mineral resources are mainly embodied in the property rights of the state as the owner. China’s compensation for the ecological environment and the protection of the environment are obviously inadequate. The purpose of collection of taxes and fees for mineral resources, the scope of collection, collection methods, collection rate. At the same time, ecological compensation tax (fee) of mineral resources should be levied to improve the ecological compensation of the tax and fee of the existing mineral resources in our country.