Study On The Clloction Mode Of Minaral Resources Compensation

This paper mainly researches on the collection mode of mineral resources compensation use fees (resources tax, royalty, mining rights fee and mining rights price).This paper analyzes the problem of existing mineral resources compensation fee, including theoretical basis, collection basis, collection method, collection range and collection and management process. Then, it proposes new reasonable collection mode of mineral resources compensation fees which adapting to Chinese situation.In this paper, first, introducing the theoretical basis of the mineral resources compensation use, Carl Max's lent theory and property right theory of mineral resources. The second part based on the resources tax system of the western countries, illustrating the royalty system in other countries. The main part is introducing the current collection mode of resources tax and royalty in China. This part analyzes the current problems of theoretical basis, collection basis, collection method and management of resources tax and royalty. The problems are that resources tax does not reflect the original intention, should not generally charge, fixed amount of resources tax leads to damage to national property rights. As to royalty, it levies based on the mineral resources price, leading to it does not reflect the compensation on resources used. Royalty rate is low. The collection cost of royalty is heavy. Mining rights are not strictly approval and low-priced is not standard when it sells. Finally, the paper proposes new reasonable collection mode of mineral resources compensation fees according to Chinese conditions.The author proposed merger of resources tax and resources royalty for the resources royalty, and implementation of the collection mode of combining to base on amount and base on price. The bulky, price low and stability mineral resources generally take the collection mode of basing on amount. The price high mineral resources usually take the collection mode of basing on price. Overall, the royalty rate should be increased in order to promote the rational exploitation of resources and effective use. Establish a sound market system of mining rights and mineral reserves possession charging system, formulating the appropriate tax policy and depletion allowance system of mineral resources and mining Environmental Protection charging system.