Research On The Tax And Fee Of Chinese Mineral Industry

The mineral resources play a very important role and are material foundation tothe development of national economy,and are also the guarantee of the socialcontinual development . Although the amount of mineral resources of China isabundant, possession of every one in average is low, and the high speed developmentof the economy need more and more mineral resources, so it is important to utilize themineral resources rationally and economized. On the other hand, it can not ignore theneglect influence on the environment in the process of mineral exploration andutilization, and it is urgently to protect the environment.Scientific Mineral resources economic institution is not only a important meansfor nation to manage the mineral exploration and utilization, but also ensure using themineral resources in reason and protecting the environment ,and boosting sustainabledevelopment of national economy and society.Great changes have been taken place in the knowledge of mining industryeconomic institution, and form the mineral resources compensable employmentinstitution possessing feature of our country preliminarily. But there is certain spatialdifference contrasts to the developed country in the west, and existing some questionsin theory and practice, especially on resource tax and resource compensation fee. Withthe establishing of socialistic market economy system and the entering into WTOespecially, mineral resources economic institution at present waits on being (further)perfected. The purpose of the research is establishing a new institution of miningindustry according to the socialistic market economy system, using the resources moreeconomic, reducing the wasted behavior of the resources, protecting resources andenvironment more valid, establishing new suitable surrounding for mineral industrydevelopment, promoting the national economy, and evaluating whole society benefits.First, this text introduces foreign mineral industry tax fee system, our country themineral industry tax fee system and existence problems, and analysis the mineralresources economic institution based on related theories, explicate definite that themineral resources belong to the nation, carry out its economy value by paying price inorder to support to the property rights of the mineral resources. Be the representative ofsocial public benefits, Nation m regulate the mineral resources development througheconomic means for maximizing social benefit by using the political power.Secondly, the paper analysis current resources tax and mineral resourcescompensation fee on the base of above-mentioned theories , confirms that the purposeof the mineral resources compensation fee is for realized nation's income for themineral resources ownership;and the purpose of the resources tax is to exploit mineralresources reasonably.Finally, put forward some suggestion for our national mineral industry tax feereform: compensation payment for national mineral resources system should be furtherperfected to assurance the ownership of interest in the national mineral resources;resources tax should be reformed to promote the reasonable development of theresources and environmental protection...