Analyses On The Reformation Of The Mineral Resources Taxes And Charges System Based On The Value Of The Mineral Resources In Our Country

Resources are considered to be valueless for a long time in our country. We carry out free-using policy on the mineral resources and carry out the price system of valueless resources,low-price raw material,high-price product. In the recent years, the point has been corrected a lot. Many scholars have researched on it. The concept of the mineral resources paid-extracting strikes root in the hearts of the people. But it hasn't been concluded in the aspects of the mineral resources value and the appliance of reformation on the mineral resources taxes and charges. The writer mainly discusses the relationship between the values of the mineral resources and the reformation of mineral resources taxes and charges system. To improve and promote resources paid-using and the theory and practice of the state scientific management on the mineral resources based on it. This article is divided into three sections.Section one, the theory has been stated that the mineral resources value and mineral resources taxes and charges in foreign and our country, based on it, through the analysis on the subject right of mineral resources, the writer draws the theoretic bases that the mineral resources extracting should be paid. It emphatically analyzes the relationship between the mineral resources value and the mineral resources taxes and charges. It clearly points out that the mineral resources should be owned by the state, the value is the essence of the mineral resources taxes and charges. Section two, it analyses the actual and theoretic imposing problem of the mineral resources taxes and charges management system, and concludes the deep cause of formation.Section three, it puts forward the basic principle of the reformation on the mineral resources taxes and charges management system should be followed. In our country, holding that substituting the Royalty for the mineral resources compensation charges, which is beneficial in line with international ones. Meanwhile, it puts forward the specific imposing method of the Royalty.