中国人口·资源与环境2011，Vol.21Issue(2)：153-159,7.DOI:10.3969/j.issn.1002-2104.2011.02.027
基于矿产资源租的国内外矿产资源有偿使用制度比较
Comparative Studies on the Paid Use System of Mineral Resources at Home and Abroad Based on the Mineral Resources Rent
摘要
Abstract
Currently, the construction of the domestic system of mineral resources is lagging behind. The paid use system of mineral resources, which has been built by market economy countries for many years, provides experience to China' s related system. From the angles of scarcity rent and Ricardo' s differential rent, this paper analyzes the economic basis of the paid use system of mineral resources at home and abroad, and then, it points out the economic meaning of mineral resources tax and fee at home and abroad. The paper discusses the corresponding relationship of the paid use system of mineral resources tax and fee at home and abroad, and points out: ①domestic resource tax, mineral resource compensation fee and mineral royalty are equivalent to foreign royalty; ②mining right cost is equivalent to foreign bonus; ③charge of mining right is equivalent to foreign delay rental; ④petroleum windfall profit tax is equivalent to resource rent tax; ⑤neither domestic tax nor fee is equivalent to depletion allowance. In the end, this paper suggests that the reform program of the paid use system of mineral resources should meet two requirements: the one is to clarify the relationship among rents, taxes and fees; the other is to clarify the levy of scarcity rent and Bicardo' s differential rent to find out a optimal levy level to achieve all the rights and interests of the country, to decrease the unfairness in income distribution, and to compensate externalities and generation costs in the framework of nco-classical economics.关键词
稀缺租/级差地租/权利金/矿产资源税费分类
管理科学引用本文复制引用
李国平,李恒炜..基于矿产资源租的国内外矿产资源有偿使用制度比较[J].中国人口·资源与环境,2011,21(2):153-159,7.基金项目
教育部哲学社会科学重大课题攻关项目"矿产资源有偿使用制度和生态补偿机制研究"(编号:09JZD0019). （编号:09JZD0019）
