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Research On The Adjustment Of Fee Rate And The Collection Management Amendment Of The Mineral Resource Compensation Fee

Posted on:2013-05-18Degree:DoctorType:Dissertation
Country:ChinaCandidate:B LvFull Text:PDF
GTID:1229330395468301Subject:Resource industries economy
Abstract/Summary:PDF Full Text Request
The current mineral resources compensation fee system has many problems,especially the design of fee rate and the collection management is not suited todevelopment needs, contributing to the loss of resource owner rights and interests, theinsufficient of mine enterprise cost, the twist of resource price formation mechanism,over-exploitation of mineral resources and disorderly competition., theover-exploitation of resources and disorderly competition, exacerbated by theeconomic development resources and environment pressure. The study ofadjustment of fee rate and the collection management amendment of the mineralresource compensation fee is conducive to promoting reform of mineral resources taxsystem, to the maintenance of mineral resources property rights of national ownership,to protect environment and save resources, and realize the reasonable utilization ofmineral resources.In this thesis, firstly exposition the theory of land rent theory, property rightstheory, distribution theory and resource depletion such as basic theory, andcomparative analysis of rent, tax, fee, made clear the orientation of compensation feesfor mineral resources. Secondly, analyzed the mineral resources tax system evolutionprocess since the New-China establishment, especially three aspects: the collection,fee rates and income distribution, based on the analysis, proposed the collectionsystem problems. Thirdly, introduced the royalty system of Canada, South Africa andother countries, put forward to draw lessons from abroad. Finally, devise theadjustment scheme of compensation fee rate of rare earth and other minerals, analyzesthe effectof fee rate adjustment to industries and enterprises, analyzes the collectionmanagement amendment of the Mineral resource compensation Fee base on the rareearth and copper in Jiangxi Province.
Keywords/Search Tags:Compensation Fee, Fee Rate, Collection management
PDF Full Text Request
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