Comparative Study Of Mongolia And China In Mineral Resources Tax System

Mineral resources tax has been carried out since 1990 in tax policy system of Mongolia.Within the development of more than 20 years,it has gradually become the dominant tax type in Mongolia.The revenue of mineral resources tax makes up over 70%of the total tax revenue and it plays a really important role in tax policy system.Along with the progress of reformation and implementation,many problems have appeared,which obstruct production and managing movement of the corporations to some extent.Therefore,it is urgently necessary to improve mineral resources tax.China which is an important neighbor of Mongolia has been one of the major growth econonmies in recent years.It is important to learn from advanced tax system of China.Seen overall,the economic and trade cooperation between China and Mongolia has been expanded since 2000 and china has become one of the largest trading partners and investors of Mongolia.This paper hopes to learn from the experience of mineral resources tax reform in China to improve the laws of mineral resources in Mongolia.Based on this background,this paper analyzes the current development situation of mineral resources tax systems of these two countries.Through the comparison of relevant legal systems between China and Mongolia's mineral resource tax,this paper makes a summation of the differences on means to calculate tax,levy scope,taxation basis,tax rate,taxation management and so on between the mineral resources tax systems in China and Mongolia.It is to point out the problems of the tax system of mineral resources in Mongolia and to provide the suggestions for improving the mineral resources tax of Mongolia.On the basis of carefully literature review and historical analysis,theoretical foundations of mining economics and law are used to make a comprehensive comparison analysis of mineral resources tax systems between China and Mongolia.And based on qualitative analysis,aiming at the supplement and revision of the Mongolian mineral resources tax,a series of suggestions for improving the mineral resources tax system are put forward.