| 矿产资源的税费制度初探 |
| |
| 引用本文： | 高兵,王丽艳.矿产资源的税费制度初探[J].资源与产业,2006,8(3):107-108. |
| |
| 作者姓名： | 高兵 王丽艳 |
| |
| 作者单位： | 中国地质大学,人文经管学院,北京,100083 |
| |
| 摘 要： | 本文介绍了我国矿产资源税费的现状，分析了现行矿产资源税费制度存在的主要问题。从不同的角度探讨了国家应取得的矿产资源的收益，最后提出对我国矿产资源税费制度改革的建议。
|
| 关 键 词： | 矿产资源 税费 权利金 |
| 文章编号： | 1673-2464（2006）03-0107-02 |
| 收稿时间： | 2005-12-14 |
| 修稿时间： | 2005-12-142006-03-25 |
DISCUSSION ON MINERAL RESOURCES TAX AND FEE SYSTEM |
| |
| GAO Bing,WANG Li-yan.DISCUSSION ON MINERAL RESOURCES TAX AND FEE SYSTEM[J].Resources & Industries,2006,8(3):107-108. |
| |
| Authors: | GAO Bing WANG Li-yan |
| |
| Affiliation: | School of Humanities and Economic Management, China University of Geosciences, Beifing 100083, China |
| |
| Abstract: | The evolutional process for tax and fee system of the mineral resources is discussed in this paper. The main problems in the present tax and fee system of the mineral resources are analyzed. The national rights and interests got from the mineral resources are discussed in different aspects. The policy advices for reforming the tax and fee system of mineral resources are given finally. |
| |
| Keywords: | mineral resources tax and fee royalty |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
