Research On Mineral Resources Tax And Fee

Though mineral resources have made a great contribution to our country’seconomic development, as non-renewable resources, we have to optimize and allocate itrationally by some economic means under the environment of market economy. Thethesis focus on the taxation system of mineral resources, which serves as aneconomic adjusting means during the long-term economic development.The first chapter reviews the theoretical achievements of research on taxationsystem of mineral resources and some issues related in home and abroad academicworld， so the existing achievements and shortcomings can bedisplayed. Related theories about mineral resources taxation system will bediscussed in the second chapter, and then it can lay out the theory foundation of thethesis. In the third chapter, it studies mineral resources taxation system abroad so as tobe used for reference in following analysis. The fourth chapter is the major part of thisthesis. Through observing and studying the historical changes and current situations ofChinese taxation system of mineral resources, it analyzes and points out some problemsexisting in mineral resources taxation system at present. Take Shanxi province forexample. First, property right of mineral resources is not clear; second, the range ofmineral resources taxation duty is narrow; third, the duty rate of mineral resourcestaxation is low at large; fourth, the duty method of mineral resources taxation isdeficient. The fifth chapter is the last chapter; it is conclusion of the whole thesis. Itsums up that our country should reform the mineral resources taxation system in thefollowing aspects.First, clear the property right of mineral resources; second, expand levy range ofmineral resources taxation rationally; third, increase tax rate and amount of mineralresources; fourth, adjust the levy way of mineral resource tax. Fifth, set up specializedenvironmental protection fund for the mineral resources exploitation. In this paper, there are two main innovations. The first is, on the basis oftheoretical analysis, set Shanxi Province as an example, making effect analysisof mineral resource tax from financial effect, economic effect and ecologicaleffect, resource tax preferential policy effect. The second is that adopting comparativeanalysis to study the domestic and foreign mineral resource tax and feesystem which enhances the international perspective of this article.This article’s insufficiency lies in the relatively simple empirical analysis withoutintroducing related models. So the article lacks of data support when analyzing anddiscussing. In addition, this article embarks from the national perspective and setsShanxi Province as an example. It doesn’t discuss from micro--the enterpriseperspective. The research perspective is not comprehensive.