我国矿产资源补偿费计征方式研究

在矿产资源补偿费计征管理工作中,究竟以何种计征方式来计征补偿费是一大难点。对此,详细阐述了从价计征、从量计征和定额或估算计征这3种计征方式的优缺点,并提出需要根据矿产资源的用途和质量差异,采用不同的计征方式的观点,在从价征收的原则上,提高资源补偿费征收效率,促进小型采矿权人合理利用资源。

Research on Levy Way of Mineral Resources Compensation of Our Country

When levying compensation fees in the administration of collection of the mineral resources compensation，the main problem is how to select the resonable method. The advantages and disadvantages of three methods for levy tax: ad valorem collection, quantity-based collection and quota or estimation collection are described in detail. According to the different usage and quality of mineral resources, the suggestion to exact method compensations when levying is given. With the principle of “ad valorem levy”,the levy way can improve the levying efficiency, and promote small-scale mining right owner to consciously treasure resources.