Research On The Reform Of Taxation And Fee Of Mineral Resources

China is getting into a capital period of building a well-off society in an all-round way and accelerating industrialization and urbanization, and national economy is growing rapidly, whereas resource bottleneck and environment restriction become more severe. In order to change the adverse conditions, the present taxation expense system of mineral resources has to be reformed and improved.Making advantage of mature theories, comparing the practices of different countries and aiming at domestic practical situation, this thesis discusses the reform of resource taxation and fee regime in theory and practice. Firstly, by means of the combination of qualitative and quantitative methods, the thesis analyses the economic relationship among government, mineral rights holder and mining community during mineral exploration and development, and studies mineral resources taxation and fee regime in all its bearings. Secondly, regarding the system of the taxation expense regime of mineral resources as system engineering, this thesis analyses the present mineral resources taxation and fee regime from the viewpoint of overall situation. Thirdly, after analyzing the present domestic and international mineral resources taxation and fee regimes, advances a new framework of taxation and fee to meet the needs of social and economic development. Finally offers some policies and suggestions of reforming the taxation and fee regime of mineral resources and its corresponding one of mine environmental management.1. Demonstrate the rationality of coexistence of taxation and fee levied on mineral resources. Analyzing the relations among government (owner or administrator), mineral rights holder (user) and the producing area (community), this thesis discusses the two qualities of mineral resources compensation, namely, national assets return and resources tax revenue, and afterwards the rationality and feasibility of coexistence of taxation and fee levied on mineral resources. The research paper also advances the abolishment of special oil gain levy and the adoption of mineral royalty, and constructs a new regime of taxation and fee.2. Devise the new way of compensation levy. Compensation fee will not be levied by the method of some percentages of sales income multiplied by the coefficient of mining recovery, classified by mineral species and administrative jurisdiction of taxation instead. At the same time, a more perfect scheme of resource income distribution is raised, that the proportion of central government to local government is to be two to eight in the resource income distribution.3. Contrive a floating compensation rate regime. The thesis analyses quantificationally how to adjust compensation rates and to construct a floating rate accorded with the extent of resource utilization by means of mathematical models. It combines quantitative analysis with qualitative one, which makes compensation fee rate adjustment more scientific and reasonable.4. Advance a new project of how to improve resources tax regime. The resources tax will be levied ad valorem instead of on weight, its differentia proportional tax rate is designed by its"grading". Furthermore, income distribution regime of resource tax should be improved, and the most part of the resource tax income will be left to the producing area.5. Bring forward a regime frame of mine environmental management. In order to further straighten out the forming mechanism of resource price and set up the compensation mechanism of resource development, the thesis broaches to improve regime laws and regulations and build integrated mine environment management regimes including environmental assessment, license and environmental performance bond.