中国国土资源经济Issue(9)：8-11,4.
中国矿产资源收益体系的反思与重构
The Relfection and Reconstruction of China's Income System of Mineral Resources
魏敬淼 1郑皓辉 1李显冬1
作者信息
- 1. 中国政法大学民商经济法学院，北京 100088
- 折叠
摘要
Abstract
As a kind of non-renewable rare resources, mineral resources are important for national economic development and national security. This paper argues that although the tax system of mineral resources has been built, there are still no prominent national ownership interests; and the mining enterprises get a bit overburden for repetitive collection. And this paper relfects that mineral resources compensation fees have failed to become the main income form of state ownership of mineral resources. Tax on natural resources has overlapped with resource compensation fee, so confounding the state ownership with national political power. Owing to the price dissimilation, there is confusion between the national resource assets rights and the rights and interests of the capital when the state participates in the activities of investment. Finally, this paper offers some measures for reconstructing China's income system of mineral resources:changing the appellation, such as mineral resources compensation fees as royalty;coordination of resource taxes and royalties;and the system of price should be excluded income system of mineral resources.关键词
矿产资源收益/权利金/资源税/反思/重构Key words
mineral resources income/royalty/tax on resources/relfection/reconstruction分类
管理科学引用本文复制引用
魏敬淼,郑皓辉,李显冬..中国矿产资源收益体系的反思与重构[J].中国国土资源经济,2013,(9):8-11,4.
