Research On Mineral Resources Taxation And Fee Reform In China

Mineral resources play a very important role and are material foundation to the development of national economy. China is a developing country, so more and more importance is attached to the role of mineral resources in the nation economy. Mineral resources are not only the foundation of industry, but also the fundament and mainstay. though the amount of mineral resources is abundant, possession of every one in average is low, and the volume of demand is large. So the contradiction exists between supply and demand. The rational and prudent utilization to the mineral resources becomes very important. Mineral resources institution of taxation and fee is not only the significant means of managing nationalized mineral resources, but also can make use of the resources, and stimulate the economy.With the approaching of politics and economy system reform in our country, great changes have been taken place in the knowledge of mining industry. Mineral resources institution of taxation and fee at present is great progresses contrasted to the institution of before, and form the mineral resources compensable employment institution possessing feature of our country preliminarily. But there is certain spatial difference contrasts to the developed country in the west, and exist some problems in theory and in practice. With the establishing of socialistic market economy system and the entering into WTO especially, mineral resources institution of taxation and fee at present waits on being perfected. The purpose of the research is establishing a new institution of mining industry according to the socialistic market economy system. This paper is divided into seven chapters.The first chapter analyses the institution of taxation and fee in the developed country, expounds reformation course of the institution in our country and clarifies the significance of the reform. The second chapter introduces the theory of the mineral resources taxation and fee. The third chapter discusses the major problems of the taxation and fee institution at present. The fourth chapter researches the fundamental theory of the institution reform. The fifth chapter explores the theoretic objective and practical objective of the institution reform, and defines the basic mode of the institution reform. The sixth chapter poses the total thought and the essential principle of the institution reform in China, and designs the reform scheme, then put forward a series of cooperative measures of the reform. The seventh chapter analyses a precedent.The new ideas of this paper are as follows.1. On the base of analyzing the character of mineral resources taxation and fee, this paper points out the major problems of the present institution, and affect the sustainable development of the mining industry, then come into a conclusion that mineral resources taxation loses the theoretic foundation while mineral resources compensation fee is on intimate terms with royalty in the foreign country and should be strengthened.2. This paper inquires into fundamental theory of the reform. At first arranging the economic relationship in exploiting mineral resources, then expounding the influence of royalty to the mine enterprises and to the country, in the end poses the reason of reserving and standardizing mineral resources compensation fee.3. This paper establishes the theoretic objective and practical objective of the institution reform, and points out the basic mode of the institution reform. 4. This paper rises that the total thought and the essential principle of the institution reform in China, and designs the reform scheme, then put forward a series of cooperative measures of the reform. In the end, this paper makes a iron mine to case, and surveys and calculates the rate of the royalty There is some inadvertence and problems requiring research deeply in this paper.When they design the mining resource institution of taxation and fee in the foreign countries, they often study deeply the economic conduct of mining industry and the collective effete of the ta...