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目前,我国稀土资源管理存在一些问题,主要是税费制度设计不够科学,实行对原矿从量计征的税费制度,容易造成“采大弃小、采富弃贫”问题;补偿费费率较低且未与企业业绩挂钩,难以调动企业的积极性。为此,本文提出建议:在推动稀土资源税费制度调整的同时,还必须加快矿产资源补偿费改革、修改矿产资源补偿费征收管理制度、推动补偿费费率调整与企业业绩挂钩、改变补偿费中央地方分成比例等。
At present, there are some problems in the management of rare earth resources in our country, mainly because the design of the tax system is not scientific enough and the system of taxes and levies on the amount of raw ore levied can easily lead to the problem of " Low rates and not linked with business performance, it is difficult to mobilize the enthusiasm of enterprises. Therefore, this paper puts forward some suggestions: While promoting the adjustment of the tax system of rare earth resources, we must speed up the reform of compensation fee for mineral resources, amend the collection and management system of compensation fee for mineral resources, promote the adjustment of compensation fee rate and enterprise performance, and change the compensation fee Central places divided into proportions and so on.