Research On The Tax And Fee Of Mineral Resources On Sustainable Development

The mineral resources are basis of mankind's survival and development, the material foundation for economic development, and the avouchment of human society sustainable development. The amounts of mineral resources are bigger and bigger in our country economy high speed development. Therefore, using various means to promote the mineral resources sustainable development is particularly important, and the role of tax and fee policy is not to be ignored. The science mineral resources tax and fee system is not only the important management mean on mineral resources, but also save usage resource, protect the environment. The tax and fee policy gets up to the positive role in developing and protecting the mineral resources. But, compared with western development countries, there is the certain gap. With the market economy system improving and perfecting, the available tax and fee system remains to be improved and perfected further. The purpose of studying the mineral resources tax and fee problem is building up the new mineral system. At the same time, for making use of mineral resources especially rationally, falling off the resource dissipation behavior, more effective protecting resource and environment, and promoting the mineral resources sustainable development.The passage sets off from mineral resources sustainable development theory, The passage sets off from mineral resources sustainable development theory, introducing the mineral resources tax and fee system abroad, combining our country mineral resources sustainable development current situation, expositing the mineral resources tax and fee problem, submitting the countermeasure suggestion. The first, the main rationale is that the mineral resources sustainable development theory, exhaustibility theory and so on. The second, the mineral resources tax and fee policy of the USA, Australia, Russia, Canada etc. and the enlightenment to our country. The third, elucidating the tax and fee policy current situation of the mineral resources sustainable development in China. The fourth, analyzing the problems of the tax and fee system, the resource tax, the mineral resource compensation, the value added tax and tax preference. The fifth, to promote the mineral resources sustainable development, making suggestions that perfect the tax and fee system, reform the resource tax, build the royalty and exhaustibility compensation mechanism, carry out the consumption value-added tax and design the tax preference policy, and so on.