| 论建立矿产资源补偿费征收的缴纳登记与申报制度 |
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| 引用本文： | 许大纯. 论建立矿产资源补偿费征收的缴纳登记与申报制度[J]. 中国矿业, 2010, 19(9) |
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| 作者姓名： | 许大纯 |
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| 作者单位： | 北京大学地球与空间科学学院,北京,100871 |
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| 摘 要： | 矿产资源补偿费的征收管理关系到国家财产权益,建立完善的补偿费征收制度,可促进矿产资源有偿使用制度的顺利实施。本文通过对现有的纳费登记和申报制度的分析,参考国外权利金申报制度的规定,对矿产资源补偿费征收管理程序制度提出了合理的建议,对修改完善《矿产资源补偿费征收管理规定》具有一定的参考价值。
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| 关 键 词： | 矿产资源补偿费 登记制度 申报制度 权利金 |
Study on establishing the registrating payment and declaration system of collection of the mineral resources compensation |
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| XU Da-chun. Study on establishing the registrating payment and declaration system of collection of the mineral resources compensation[J]. CHINA MINING MAGAZINE, 2010, 19(9) |
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| Authors: | XU Da-chun |
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| Affiliation: | XU Da-chun(School of Earth and Space Sciences,Peking University,Beijing 100871,China) |
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| Abstract: | The administration of collection of the mineral resources compensation relates to state property.Establishing the exact collection policy of the mineral resources compensation can promote the implementation of compensated use system of the mineral resources.By analyzing the present registrating payment and declaration system and refering to the oversea declaration system's provision of royalty,the paper gives reasonable suggestions to administrating of collection of the mineral resources compensation.Furthe... |
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| Keywords: | the mineral resources compensation registration system declaration system royalty |
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