矿产资源税费改革探讨

从国家（所有者和管理者）、矿业权人（使用者）和资源所在地（地方政府）之间经济关系分析入手，从理论上论述了资源税税收的性质和补偿费国家所有权收益的经济属性，论证了我国矿产资源税费制度税、费并存的合理性。以科学发展观为指导，构建了适合我国国情的新的矿产资源税费体系。提出了利用数学方法计算矿产资源税的方案，将人口发展、环境保护、经济增长、社会进步作为新型资源税的改革目标，建立了矿产资源税评价指标体系，把定性问题进行定量化分析，使矿产资源税改革更科学、合理。提出适当提高补偿费费率的建议，增加国家所有的矿产资源资产收益。完善矿产资源收益分配方案，实现中央和地方的共同发展。提出了配套措施的改革方案，将矿产资源战略储备和矿业环保收费纳入矿产资源税费体系，以实现国家矿产资源安全和可持续发展。

TAXATION AND FEE REFORM OF ORE RESOURCES IN CHINA

This paper, from the economic relation among country (owner), mining right owner (user) and resource location (local government), illustrates the economic attribute of resource tax and resource compensation fee, and validates the ore resources tax and fee, and establishes a new ore resource tax and fee system fitting China’s situation. Mathematical method is applied to calculate the ore resources taxation schedule, with objectives of population growth, environmental protection, economic growth, and social improvement, an evaluation system is set up to quantitatively analyze the ore resources tax, which is more scientific and rational. This paper presents an appropriate increment in compensation fee, and a rise in country’s interest from ore resources. The interest allocation plan needs optimization so that a mutual development of central and local governments. And a supporting reform program is raised to incorporate ore resource strategic reservation and environmental fee into ore resource taxation in order to reach the sustainable development and guarantee of country’s ore resources. 