| 我国矿业税费制度与矿产资源国家所有权益研究 |
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| 引用本文： | 万会,万贵龙,张德会. 我国矿业税费制度与矿产资源国家所有权益研究[J]. 中国矿业, 2011, 20(10) |
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| 作者姓名： | 万会 万贵龙 张德会 |
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| 作者单位： | 1. 国土资源部矿产资源储量评审中心,北京,100035
2. 中国地质大学(北京),北京,100083 |
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| 摘 要： | 我国宪法明确规定,矿产资源属国家所有.而我国现行的矿业税费制度的许多规定,却忽略了矿产资源的国家所有权益,不但给国家造成了巨大的损失,还直接或间接地鼓励了矿产资源的掠夺式开采,资源浪费严重.文章全面分析了我国与维护矿产资源国家所有权益和保护矿产资源相关的矿业税法,指出了现行矿业税费制度在维护矿产资源国家所有权益中存在的问题.认为必须及时修改完善相关的税费法律,以更好地维护矿产资源的国家所有权益,保护资源的合理开采和利用.
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| 关 键 词： | 矿产资源 国家所有权益 矿业税费 资源保护 |
Study on mineral taxes system on the state ownership rights protection and resources protection in China |
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| WAN Hui,WAN Gui-long,ZHANG De-hui. Study on mineral taxes system on the state ownership rights protection and resources protection in China[J]. CHINA MINING MAGAZINE, 2011, 20(10) |
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| Authors: | WAN Hui WAN Gui-long ZHANG De-hui |
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| Affiliation: | WAN Hui1,WAN Gui-long2,ZHANG De-hui2(1.Mineral Resources and Reserves Evaluation Center of Ministry of Land and Resources,Beijing 100035,China,2.China University of Geosciences(Beijing),Beijing 100083,China) |
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| Abstract: | According to the Constitution of China,ownership of mineral resources belongs to the state.However,many regulations in current mineral taxes system ignore the state ownership of mineral resources in China,which brings not only great loss to the state but also results in ravening mining and resources waste.This paper deeply analyzes current mineral tax laws of on the state ownership right protection and resources protection in China and points out problems that need to be solved urgently.The paper holds the ... |
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| Keywords: | mineral resources state ownership rights mineral taxe resources protection |
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