Study On Tax System Optimization Of Mineral Resources

Scarce and non-renewable mineral resources, whose supply matters thesustainable development of the whole social system, are important material basis forthe maintenance and development of human society and an important factorinfluencing the development of the national economy. In recent years, along with theadvance of China’s market economy and the increasing demand of mineralproducts,most mineral prices have improved significantly and the mining industry isdeveloping rapidly. However,there are many problems of mineral resources taxsystem in China, such as in the theoretical basis, plan tax basis and incomedistribution,which makes itself to expose its inadaptability gradually, and cannotpromote the utilization efficiency of resources and the economy of resource areaseffectively. Moreover, during the mining of mineral resources, there is a serious wasteof resources, environmental damage and other problems need to be solved. China’smineral resources tax system is not only an important tool for national mineralbehavior management, but also the rational and efficient use of mineral resources, andsecurity of promoting the sustainable development of social. It is the precondition ofrational allocation of resources to have a reasonable system of resources tax. With therapid development of market economy in our country, mineral resources tax systemneeds further reform, through which to achieve a more rational use of mineralresources,reduce waste of resources, more effectively protect the ecologicalenvironment, promote economic development in resource-rich areas and improve theoverall interests of the national economy.This paper researches the present situation and the problems of the mineralresources tax system, and analyzes problems and shortcomings, and identifies the rootcauses of problems. And this paper analyze the factors influencing the mineralresources tax reform, and through factor analysis model to clarify the importance ofvarious factors. The study concluded that reform of mineral resources tax systemshould begin with improving the efficiency of resource exploitation, promoting localeconomic development, environmental protection and other aspects, and distinguishbetween primary and secondary, so that the reform smoothly. On the basis of thesestudies, proposed mineral resources tax system should be appropriately adjusted: Resource tax should expand the range of ad valorem and retain from the amountlevied way; Resources tax rate should be appropriately adjusted; The mineralresources compensation system needs further improvement; Appropriate to improvethe standard of mining royalties; To merge or cancel a part of the fees; Proposed toimprove the income distribution system of mineral resources, and properly handle theinterests of all parties. Meanwhile, in the appropriate time to start to collectenvironmental protection tax; Establishing ecological compensation mechanism topromote coordinated development of ecological environment protection and mining;Expanding the scope of consumption tax levy,through which to let the consumerswho consume products cause environmental damage undertake the responsibility forenvironmental protection; Giving local governments the necessary administrativerights is to protection of local government revenue, and promote the realization of thegoals of mineral resources tax system.