中国国土资源经济Issue(7)：7-10,4.
矿业权投资入股涉税问题研究──矿业权流转问题研究系列之一
Research on the Tax Issues Concerning Investment in a Corporation and Becoming a Shareholder by Mining Rights-One of this Series of Studies with regard to Mining Right Circulation Problems
韩继深 1房莹 2韩爽3
作者信息
- 1. 山东省地质矿产勘查开发局，济南 250013
- 2. 山东地矿新能源有限公司，济南 250013
- 3. 京东方科技集团股份有限公司，北京 100015
- 折叠
摘要
Abstract
Making investments as shares by using mining rights is non-monetary mode of investment in geological exploration units. There are two ways to invest to a corporation and becoming a shareholder by mining rights. That is:one way is that after evaluating and pricing mining rights, using mining right to invest to a corporation;the other is to realize part of mining right and paying part as investment. This means that the ifrst mentioned of two should be tackled according to the non-monetary assets investment tax;the latter can be handled according to the non-monetary contribution and transfer of mining rights respectively. This paper introduces the taxes that involved in investments by using mining rights. These include:business tax, corporate income tax, urban maintenance and construction tax, educational surtax, stamp duty and agree tax. Other related problems such as whether the investment in a corporation and becoming a shareholder by mining rights is related to the issues that replace the business tax with a value-added tax, the issues in relation to tax-related and tax payment place, should be lfexible dealt with according to the speciifc situation and related policy.关键词
矿业权/投资入股/涉税/问题研究Key words
mining right/investment/tax related/studies分类
管理科学引用本文复制引用
韩继深,房莹,韩爽..矿业权投资入股涉税问题研究──矿业权流转问题研究系列之一[J].中国国土资源经济,2014,(7):7-10,4.
