An Economic Analysis On Tax And Fee System Of Chinese Mineral Resource Exploixation

The China mineral resource development has experienced one from the free use to the paid use process, as a result of the taxes and fees system rationale flaw, causes it in adjustment aspects and so on benefit assignment, realization resources development and environmental protection, resources use and economical sustainable development has the insufficiency.The perfect mineral resource income assignment theory, the reform taxes and fees system becomes one of hot spots which the academic circles pays attention.This article attempts the utilization mainstream economic essential factor assignment theory, based on the mineral resource development particularity, takes the breakthrough point by the resources rent theory, carries on the analysis to the mineral resource income assignment and the Chinese taxes and fees system reform theory and the real diagnosis, has certain theory value to in the consummation microeconomics essential factor income assignment theory, has certain practical significance to the China mineral resource taxes and fees system reform. This article in the foundation which combs to the literature, with emphasis theoretically carries on the economic analysis to in the mineral resource mineral resource development particularity, has limited the resources rent concept, proposed exterior contains the complete cost, constructs take the resources rent as the core mineral resource income assignment theory; Since through to the Chinese and foreign mineral resource taxes and fees system and the system comparative analysis, to the China reform and open policy the taxes and fees system real diagnosis analysis, has pointed out the Chinese taxes and fees system the reform direction.The paper obtains following several conclusions.(1)In mineral resource development particular analysis and rent formation: The mineral resource scarcity and may exhaust the nature is forms the resources rent the foundation: But the former is its supplies fixed the rent which the demand increase produces (scarcity rent), the latter is because the resources exhaust the nature to cause the resources scarce intensity increase to cause the rent which the supplies reduce produce (to exhaust rent); Mineral resource mining has the very strong destructiveness to the ecology and the environment, through causes the pulluter to pay expenses (ecology, environment rent) solves the environment problem.(2)Resource rent is the core of theoretical framework of income distribution of mineral resources.resource rents belong to elements distribution areas. That the resources is a factor of production, their reward is the resource rent.The theory of income distribution of mineral resources is that benefits of price of resource products need to be allocated among the various elements: labor obtain wages, and capital to interest, residents obtain eco-environment, environmental rent, mineral resources obtain the resource rent, after the allocation of the balance are called "economic profit." Because of the neglect of the value of mineral resources and rent loss, resources rent should be the core of the mineral resource income distribution theory.(3) The difference and comparison of Chinese and foreign mining tax and fee system. through the contrast to tax system for domestic and foreign mining draw the main conclusion:Chinese and foreign mining tax system and structure are different: market economies countries are subject to the royalty system (resource rent) as the core of the financial system, most countries do not set value-added tax.In our financial institutions,tax revenue is set as the core financial system, China's value-added tax take up a large proportion in the overall tax burden ,however,compensation for the use only a small proportion; the establishment of China's mining tax system not fully take into account the special nature of mining activities, lack of knowledge of the resource rent; also not taken into account the integrity of mining taxes and the cyclical nature of mining activities.(4)Suggestions on the reform of tax and fee system of Chinese mineral resource development.Chinese total coal resource rent is very large.In the rising trend of coal production and prices, the unit coal resource rent and total coal resourc rent show a rising trend.The existing tax system is only a small part of the resource rent, a large number of the rent are loss. China's mineral resource using system is imperfect is the main reason to the loss of rent. Then recommening to establishing a resource rent as the main access to a resource rent revenues system to replace the current revenues system based on tax , forming a collection system of resource rent which a mining exploitment right to auction and royalty is main, and the gradually block auction is a auxiliary.