澳大利亚加拿大矿业租税调整及借鉴(增刊)

全球经济增速明显放缓，各国矿业也处于下行趋势，澳大利亚和加拿大矿业租税政策不断调整，制订差别化的租税制度；充分考虑找矿风险和矿种类别，选择矿业权出让方式；完善多种财税激励措施，鼓励勘查等，以促进矿业发展，推动经济持续增长。在此趋势之下，我国也需要积极应对全球矿业租税调整，构建科学合理的矿产资源权益金制度，设计科学合理的矿业权出让制度，并制订配套的矿产勘查激励政策，与时俱进地推动我国矿业税费制度改革。

Australia Canada mining tax adjustment and reference

Global economic growth is slowing down, all mining in the downward trend, Australian and Canadian mining tax policy to constantly adjust to develop differentiated tax system; give full consideration to the find mine risk and mineral category, select the mining right transfer mode; perfect the various tax incentives, encourages the exploration, in order to promote the development of mining industry, promote the sustained economic growth. Under this trend, China also need to actively respond to global mining tax adjustments, constructs the science reasonable mineral resources equity fund system, scientific and reasonable design of mining right transfer system and formulate supporting mineral exploration incentive policies, advancing with the times to promote the reform of mining tax and fee system in China.