摘要
文章通过对国内矿产资源补偿费和资源税的发展现状及其与国外权利金制度的对比研究,阐明了建立适合我国国情的权利金制度的必然性和必要性,经过对比分析,充分借鉴美国、加拿大、澳大利亚等国的先进经验,提出了建立我国矿产资源权利金制度的可行性建议。
On the basis of the research on the development present situation of domestic compensation fee of mineral resources and resource taxation and contrasting domestic with overseas, the authors expatiate that it is necessary and essential to establish the royalty system which is suitable for the real conditions of China by using the advanced experience of America, Canada, Australia and etc in this field. Then the paper puts forward some advisable suggestions on establishing Chinese royalty system of mineral resources.
出处
《中国国土资源经济》
北大核心
2005年第9期7-9,共3页
Natural Resource Economics of China
关键词
权利金
矿产资源补偿费
资源税
royalty
compensation fee of mineral resources
resource taxation
