Research On Mineral Resources Taxation And Fee Reform In China

Mineral resources are the foundation of national economy and are the material safeguard to the development of national economy. In China, mining production value accounts for 5%～6% of the national economy total value ,and 95% energy sources 80% industry raw materials are dependent on mineral resources, which always maintain the basic industry and mainstay industry of national economy .It is also the important substance basis for the standing development to the society and the economy. with the rapid development of the economy and the complete construction of prosperous society, the requirement of mineral resources will be increasingly enhanced. From the 1990 until now, the average personal consumption of oil,coal,steel,copper,aluminium and concrete has increased from 0.10t,0.9t,36.59kg,0.63kg,0.73kg,175kg to 17t,0.98t,111kg,3.8kg,1.42kg,467kg. To accomplish the goal of industrialization and attaining fourfold GDP by 2020, the consumptive demand of mineral resources will be risen rapidly and the contradictory will be deteriorated between supply and demand.Whether reasonable making use of the resources gradually becomes the important factor of restricting the development of national economy.However, to build up a effective and rational mineral resources taxation and fee modulation system is the key of solving the using problem.After 20 years'development, our national mineral resources taxation and fee system has gradually formed its own adjusting institution. Concerning the mineral resources using system, It achieves the historical leap from free to charge, promotes the protecting of the resources, and drives the long-term speedy growth of economy. But as the gradual perfection and deep of the socialism marketing economy reform and the combination with the global economy, the taxation and fee system begins to emerge the shortage on the interest distribution,the resources exploitation and environmental protection,the resources using and continuing development of economy, and exists apparently gap compared with these western developed countries. These practical and academic problems force us to reform and consummate the system, to build up a resource taxation and fee system in accordance with the situation of a country and market economy disciplinarian, in order to guarantee the stable,speedy and harmonious development of national economy.This paper are divided into five chapters, it includes:The first chapter introduces the conception and the characteristic of mineral resources, analyses the existing situation and the problems in the course of exploitation ,and opens out the reasons and the background of taxation and fee reform.The second chapter introduces the summary and the theory of the mineral resources taxation and fee, which contains the type,the trait and the general notion of resource taxation and fee,the value theory and the property right of mineral resources,the western communal article theory,the exterior theory and so on, to help us to understand the system deeply from the root of theory.The third chapter analyzes the differences about the taxation and fee institution between the home and abroad, as well as the inspiration for us.The fourth chapter researches the existing problems and causes of the institution, expounds these matters from the theory to the practice, and designates the orientation of reform. The fifth chapter explores the objective,principle of reform and correlative innovation, along with the particular content of the institution reform.