Research On The Reform Of Chinese Rare Earth Mining,processing And Trading Pricing Mechanism Based On The Perspective Of Ecological Restoration

China is the largest exporter of rare earths in the world,but China has not mastered the pricing power of rare earth,rare earth prices are always at a low level.Not only that,a lot of rare earth enterprises in order to seize market share,the awareness of ecological protection is weak,for many years the exploitation of rare earth mine,free stacking tailings,has caused serious damage to the ecological environment.Based on the research results of scholars at home and abroad,starting from the angle of tax cost first,analysis of China’s current status of rare earth tax system and the existing problems,put forward the concept of ecological restoration of rare earth rare earth research and tax,ecological restoration of tax collection and tax basis,etc.;and then,in medium and heavy rare earth enterprises rising nonferrous metals Limited by Share Ltd as an example,analysis of the cost of entering the enterprise before and after tax according to the composition of ecological restoration,rising nonferrous metals pushed to the country,according to the yttrium oxide and neodymium oxide from 2008 to 2015 the export volume(number and amount),calculated monthly export prices,in order to get the annual average price.Then add the ecological restoration of old and new tax,will the price were analyzed;then,from the perspective of ecological restoration tax perfect Chinese rare earth mining,processing and transaction pricing mechanism and the internationalization of the RMB;finally,the necessity of the introduction of ecological restoration tax is summarized and some suggestions are put forward.The possible innovation of this paper:(1)in the study of the existing tax system to improve the basis of rare earth,the ecological restoration of this new tax tax,combined with the case study of the feasibility of improving the ecological cost by adding rare earth prices.(2)put forward the "mine ecological environment restorationgovernance margin" to the ecological restoration tax,make the rare earth tax system more perfect and perfect.