| 基于矿产资源特征的矿业税制政策构想——哲学博士学位论文研究计划(英文) |
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| 引用本文： | 张建平.基于矿产资源特征的矿业税制政策构想——哲学博士学位论文研究计划(英文)[J].淮海工学院学报,1998(4). |
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| 作者姓名： | 张建平 |
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| 作者单位： | 加拿大金斯敦皇后大学地质科学系 |
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| 摘 要： | 为了设计出理想的矿业税制政策,本文扼要阐述了有关基本知识,研究目的及范围,差额租金及各种税制的可选择结构。并介绍了矿业税制设计的三个主要依据;介绍了有效平均和临界税率;累进税制和递减税制;竞争性征税形势分析及矿床数据库;制定了研究计划。
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| 关 键 词： | 矿产资源特征 矿业税制政策 差额租金 有效平均税率 临界税率 累进税制 递减税制 矿床数据库 竞争性征税形势 |
Design of Mining Taxation Policy in Relation tothe Attributes of Mineral Wealth (continue)-Research Proposal for Ph.D. Thesis |
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| Zhang,Jianping.Design of Mining Taxation Policy in Relation tothe Attributes of Mineral Wealth (continue)-Research Proposal for Ph.D. Thesis[J].Journal of Huaihai Institute of Technology:Natural Sciences Edition,1998(4). |
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| Authors: | Zhang Jianping |
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| Affiliation: | Geological Science Dept. Queen's University Kingston Canada |
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| Abstract: | In order to design an optimal mining taxation policy, this paper(thesis) illustrates the following aspects in detail : 1) the background;2) research objective and scope; 3) differential rent; 4) alternative structures of mining taxation. It also elaborates three broad criteria that should be used in evaluating tax systems; analyses the effective average and marginal tax rates;progressive and regressive taxation systems ; competitive tax position and mineral deposit database . It formulates research plan . |
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| Keywords: | attributes of mineral wealth mining taxation policy differential rent effectiveaverage tax rate marginal tax rate progressive taxation system regressive taxaation system mineral deposit database competitive tax position |
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