摘要
刚性矿业增值税即矿产品销售增值税约占采掘业广义矿业税费的2/3,导致经济开采边际工业指标上升。现行矿业增值税的副效应是既不能合理利用矿产资源,又不能激励矿业健康投资,还不能有效维护矿产资源所有者经济权益。矿业增值税变成矿业税费金改革的拦路虎,必须尽快取消并改征柔性税(费/金)。文章着重从六个方面对取消刚性的矿业增值税改征其它柔性矿业税(费/金)的必要性进行了论述。
The paper argues that the side effect of current mining add-value taxes is that neither mineral resources can be used rationally nor the sound investment in mining industry can be incented,and even,the economic rights and interests of the owner of mineral resource owners can not be effectively safeguarded.As a result,the mining add-value tax has become a obstacle for the reform of mining taxes and administrative charges.Given this situation,the paper focuses on the necessity of eliminating rigid add-value tax to impose fexible tax.
出处
《中国国土资源经济》
北大核心
2007年第5期26-27,48,共3页
Natural Resource Economics of China
基金
国土资源部课题"我国重要固体矿产资源资产监管与完善资源产权制度研究"(项目编号:1215030500005)资助
关键词
矿业增值税
可计量块段
矿产资源
柔性税(费/金)
mining add-value tax
mineral resources
flexible taxes and administrative charges
