从租税本源角度对我国矿业税费及权利金的思考

我国采矿企业除了要交纳其它行业企业所需交纳的增值税、所得税等税之外,还需交纳矿产资源税、采矿权使用费、矿产资源补偿费。在进行采矿作业之前,须以采矿权出让金的金额购买采矿权。我国矿业企业税负比其它行业企业税。从租税本源角度出发,分析了我国矿产资源税费和采矿权的性质,说明了我国矿业税费及采矿权出让金制度具有某些不合理性,并提出了一些意见和建议。

Thinking on the Taxes and Royalty of China's Mining Industry from the Angle of Tax's Essence

In China,mining enterprises not only should play value-added tax and income tax like the enterprises of other industries,but also must pay the mineral resource tax,mineral right tax and mineral compensation tax.They should buy the mining right before exploration and extraction.So,the tax burden of mining enterprises is weightier than that of other enterprises in China.From the aspect of the tax's essence,this paper discuss the properties of tax and fee of mineral resource as well as mining right,indicates that there are some unreasonable aspects in the tax and fee system of mining industry and the transferring fee system of mining right,finally,gives some opinions and propositions.