Research On Collection Mode And Policy Of Mineral Resources Compensation Fee Based On Resource Conservation And Comprehensive Utilization

Mineral resources are the material basis of economic and social development. With rapid development of economy and society in our country, Major Mineral Resources has seen an increasing external ratio dependence. There will be a more and more serious shortage of numerous mineral species. In order to properly manage this situation, we must develop new mineral resources and save the current mineral resources and strengthen the development and utilization of low-grade, intergrowth mineral and mineral resource difficult to exploit etc. as well as reduce waste of resource at the same time. The mineral resource compensation fee, as iconic symbol of the paid use system of mineral resources, shall on one hand reflects the rights and interests of national ownership and on the other hand plays the role of promoting resource conservation and policy of comprehensive utilization. Therefore the current mode to collect mineral resource compensation fee should be reformed; the incentive and restraint-oriented collection mode and policy which is based on direction of saving and making integrate utilization of resource should be put forward. In order to realize the target, we should give the new content of "volume-based taxation method" to compensation fee and start to collect compensation fee on basis of reserves occupied by sales volume, new expropriation factors which is closely associated with low-grade, intergrowth mineral and mineral resource difficult to exploit should be designed to improve the exploration quality of mineral resources. We should start to treat from the source to abolish such problems as insufficient rights and interests protection, difficulty of collection and management as well as "exploiting the rich and abandoning the poor, exploiting the major and abandoning the minor, exploiting the easy and abandoning the difficult " etc derived from the current method based on the sales income so as to promote the progress of integrated management of resource, asset and capital.The article is made up of eight chapters:the first chapter is introduction which focuses on introducing the motivation and purpose of the selected topic, including raising questions, research background, objective and significance of research, content and method of research etc. The second chapter mainly analyzes how to promote the conservation and comprehensive utilization of mineral resources through perfecting the compensation system of using the mineral resources under the background of socialism ecological civilization construction. It has made dialectical analysis on the internal relations and mutual promotion associations between the two in hope to return the inner power of efficient exploiration and selection of resources to the mining-right owner and improve the internal requirements of ecological civilization construction such as environmental satisfaction construction as well as promote the conservation and comprehensive utilization of mineral resources. The third chapter, by taking America, Australia, Canada and Russia as example, introduces the mineral resources taxation system in the several major countries and gets enlightenments of four aspects. The fourth chapter sorts through and makes comparative analysis on the mineral resources taxation system as well as comparatively researches the main taxes such as compensation fee, premium, resource tax, income tax andvalue added tax etc at home and abroad. The fifth chapter puts forward the taxation policy to optimize and reform the compensation fee and suggestions on taxation mode on basis of present situation analysis and explicitly puts forward new suggested taxation formula. The seventh chapter is policy suggestion. The eight chapter is summery of the whole article and expectation. It points out the main conclusion, deficiency and next research direction of the research.The basic conclusions of the paper are as follow:1.The taxation mode and policy of mineral resource compensation fee should be benefitial to the conversation, intensive and comprehansive utilizaiton of mineral resource. Under the background of ecological civilization construction, the revolution of taxation mode and policy of mineral resource compensation fee should facilitate implementing national strategy of conversation, intensive and comprehansive utilizaiton of mineral resource. Low-grade, intergrowth mineral and a lot of mineral resource difficult to exploit are basic mineral situation of our country, based on which, carrying out research on taxation mode and policy of mineral resource compensation fee is the demand of promoting resource conversation and comprehensive utilization and implementing the national strategy of resources-saving first, econology first". The empirical research by taking Hubei Province as an example, is the urgent demand and realistic requirement of implementing and constructing the national first demonstration province of conversative and intensive land resources in Hubei Province, which is of both theoretic significance and realistic meaning.2.The core of the paid use system of mineral resources construction and revolution is to seize the top-level design and source treatment. Giving the new content of " volume-based taxation" to miner resource compensation fee and changing the original output-based taxation into the reserves-based taxation. The former takes the sales volume as the core, which is easy to cause resource waste and the later takes the occupied reserves as core, which can promote the resource converation. The formula for new taxation mode is the sum of resource compensation fee= occupancy of resource x guide price of mineral species x baseline rate of mineral species xcorrection factor. The rate should be baseline rate (relatively stable), and the correction factor reflects the type and grade of reserves (reliability, risk) and the development and utilization policy directed by low-grade, intergrowth and mineral being difficult to exploit.3.The current tax in China involving mineral resource is rich in both category and name, which on one hand results in mutual superposition, confusion and contradiction among different categories of taxes. It is inconformity with the overall direction and requirements of reform of administrative system.In addition, it is easy to add economic burden to enterprise,even giving rise to the "ride charge" pheomena in end-stage execution. Therefore, the revolution of "integrating multiple charges into one" should be promoted so as to make scientific and reasonable integration of relevant taxes in relation to the land resource field in accordance with legal basis and form new resource compensation fee which is similar to the nature of premium in foreign countries, which works together with resource tax system to form the new situation of "one tax, one fee " and "connecting taxes with fees".The innovation of this paper contains:1.It clarified opinions like "legal taxes", "unified fees", "connecting taxes with fees" etc. It pointed out that in current revolution of resource tax, tax is highlighted while fees are overlooked, which seems to emphasis on the right to use while ignore ownership. People should be alert that owner’s rights (compensation fee) should be overwhelmed or substituted by political rights (resource tax).We should draw a fundamental and clear distinction between the mineral resources’compensation fee and resource tax in terms of the original meaning, content and function. Duties and talents of each should be given full play to form a new "Road to Simplicity"-the system of paid use of mineral resources, thus to construct a simple and efficient mode of assessment and to promote the ecological and green development of mining and the conservation and comprehensive utilization of mineral resources.2.The accounting factors of mineral resources’compensation fee should be connected with the working degree in Geological Prospecting work, the grade of resources, symbiotic and associated situations and the degree of difficulty linked to mining to reflecting the incentive effect of policy adjustment. It also proposed reforms to promote and achieve the best mineral resources compensation levy, collect what should be collected and to promote new levy polices of improving low-grade, symbiotic and associated situation, difficulties in the development and utilization of mineral processing as well as the mode of assessment. "Mineral sales revenue" in the original taxable mode should be replaced by" occupation (use) reserves", and the" Ratio of Mining Recovery" in the original taxable mode should be changed into "correction factor".3.The quantity-based collection of mineral resources’compensation fees should be given new connections, which should be replaced by storage-based collection. And new formula has been designed as follows:the compensation fee= the storage value of occupied resources × the standard price of different types of mines ×the standard rate × correction rate. This is quite exploratory and innovative.Through the in-depth discussion of some key problems in the levy of current mineral resources’ compensation fee, this paper provides a scientific basis and an effective path to the improvement of levy of the mineral resources’compensation fee and to the promotion of the conservation and comprehensive utilization of resources. The new levy policy of mineral resources’compensation fee and levy model give new connotations to the quantity-based collection. The former collection was mainly based on volume or sales, but now it is changed into one based on the storage value of occupied resources, which is helpful to the deserved collection of mineral resources" compensation fee. Combined with the design of the correction coefficient, it will promote the quality of geological exploration and guide the development and utilization of mines with low grade, symbiotic and associated situations and the difficulty linked to mining. As for the phenomenon, the "unified fee" should be conducted to build the paid use system of " a tax for a tax" like foreign license fee and bonus. It could realize the "legal tax" and "simplified principle" of the measurement of homeland resources.