Studies And Proposals On Policies Of Chinese Mineral Resources Taxes And Fees

Mineral resources are an important base of existence and development of humansociety. With the continuous deepening of reform of our socialist market system,great changes have taken place in mineral industry management and operation system.In addition, management of mineral usage and development will be changing frommaterial-and -quantity centered to value-and-quantity centered. In China, beingdifferent from other commen commerces and industries, mineral industries arerequired to pay not only value-added taxes, sales taxes, attached taxes and incometaxes, but also unique mineral resources related fees, including resources taxes,resources compensation fees, mining right fees, prospecting fees, and mining valuefees. At present, Mineral industry has two problems. One problem is that the statehas not made full use of ownership of mineral resources. The other problem is thatmineral industries' taxes and fees are too heavy. These two problems will behampering seriously continuous development of mineral industries.Based on the theory research of mineral resources taxes and fees and study of foreign mineral resources taxes and fees, this thesis will observe the present situation of mineral resources taxes and fees of our country, analyze factors of value forming of mineral resources. Concentrated on analyses of a coal entity from Anhui Province, this thesis points out that in order to establish healthy mineral resources taxes and fees system, foreign mature experience should be studied and borrowed, the value of mineral resources should be considered, royalty should be main system couples with guarantee of healthy ecological environment and system of compensation for mineral usage. At the same time, the present calculation of mineral industry income taxes and value-added taxes should be reformed. This thesis also gives some policy proposals to improve theories on mineral resources taxes and fees.