摘要
由于资源禀赋、稀缺程度等自然因素,矿业存在资源租金。在国内外,矿产资源大多归国家所有,因此,政府能够凭借所有权通过不同环节的矿产资源税费制度取得资源租金,但主要以开采环节的权益金为主。鉴于我国现行矿产资源税费都在一定程度上体现了国家对矿产资源的所有者权益,建议整合我国矿业权出让、矿业权占有和矿产资源开采环节税费制度,建立矿产资源权益金制度;统筹矿山企业的总体负担,合理安排权益金的空间分布;充分考虑地质规律和经济规律,避免矿业权出让的"一刀切";探索建立矿产品价格监测体系,为矿产资源税费征收、政策制定等提供数据支撑。
Due to the natural factors such as resources endowment, and resource scarcity level, resource rent is emerged in mining industry. At home and abroad, most mineral resources are owned by the state, so, in accordance with mineral resources institution of taxation and fee at different links, the government can obtain the resource rent by means of the ownership. The rent focuses on the royalty of mining. Since the current mineral resource institution of tax and fee of China represents that the state has the owner's equity for mineral resources to some extent, this paper suggests that we should integrate the fees-taxes system concerning the transfer of mining right, possession of mining right, and mineral resources exploitation. Royalty system of mineral resources must be established.We should give overall consideration to the overall burden of mining enterprises, and reasonably arrange the spatial distribution of royalty. At the same time, we should take into full account of geological law and economic law to avoid the transfer of mining right emerging the phenomenon of “impose uniformity in all cases”; establish a complete framework of systems to monitor the mineral product price so as to provide data support for mineral resources tax and fee collection and policy-making.
作者
李刚
LI Gang(Center for Post-Doctoral Studies of Chinese Academy of Fiscal Sciences, Beijing 100142;Chinese Academy of Land and Resource Economics, Beijing 101149)
出处
《中国国土资源经济》
2017年第3期26-30,共5页
Natural Resource Economics of China
基金
2016年探矿权采矿权综合调查监测与监管技术支撑项目"矿产资源国家权益金制度建设"
关键词
矿产资源
产权制度
税费制度
mineral resources
property right system
fees-taxes system
