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Research On Legal Issues Of Tax And Fee On Mineral Resource

Posted on:2011-08-29Degree:MasterType:Thesis
Country:ChinaCandidate:Y C JiaoFull Text:PDF
GTID:2166360338985985Subject:Economic Law
Abstract/Summary:PDF Full Text Request
In the long process of human development, as the essential material basis,mineral resources supporting the socio-economic development and social civilization progress. Different countries designed variety of related tax and fee system to promote rational use of mineral resources while achieving economic benefits.In different countries, the formation of mineral resources tax and fee system depends not only on national socio-economic system, dominant ideologies, scarcity of resources, but also their game results between relevant interests. Although the mineral resource tax and fee system in the legal framework has been more complete in our country, the characterization of the related tax issues remain to be further explored. New institutional arrangements about mineral resources exploitation also be needed to implement the environment-friendly society development strategy.This study based on background of constructing resource-saving and environmen-friendly society, see from the perspective of sustainable developmentin,using law, economics and environmental science research as supportment, make legislative proposals for mineral resource tax and fee system in our country,construct mineral resources tax and fee system with expression of concept to promoting rational development of resources, balancing economic development and protecting environment.This paper begin with the theory, purpose and function of mineral resources tax and fee system, analyzes it's legislative process and system, find out the deficiencies, and learn to the effective foreign experience,then make legal perfection methods. This article holds that the idea of mineral resources tax and fee system should be improved first, on this basis, rationalize the every character role functions in the system. By eliminating minerals Value-added tax,reduce the tax burden of mineral exploitation and breaking obstruction between local governments income caused by mineral resources. Construc severance tax system which have different tax rate between use in local and output. Increase the mineral resources compensation rates in accordance with recovery rate,to reflect the economic value of mineral resources. Improving the mining rights market,establish the system of depletional lowane,to build up a complete green tax and fee system,which reflecting the worth of mineral resources mineral resources. The same time, based on mineral resources tax revenue to construct a reasonable and effective mechanism for ecological compensation for areas of mineral resources.
Keywords/Search Tags:Mineral resources, Severance tax, Levy taxes, Ecological compensation
PDF Full Text Request
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