Study On Ecological Reform Of Mineral Resources Tax And Fee System In China

Mineral resources are the material foundation of human survival and important safeguard ofnational economic development. In our country，mineral resources are abundant and variety.Havebeen identified2million orefield, the properties of mineral resources account for about12%of theworld’s. China is the one of mineral resources developed countries，which own variety kinds andabundant properties. But per capita of our country mineral resources is only58%of the worldaverage level, ranking fifty-third in the world. Our country consumption presenting of mineralproducts is increasing, and trend of part shortage of mineral resources is serious.Exploration mining especially mining activities, causing serious damage to the ecologicalenvironment, so the sustainable development of mineral resources become the ultimate goal ofChina’s mineral industry tax. All the countries solve the environmental problems through variousmeans including tax. Combined tax and fee system with ecological environmental protection, aimto full play adjusting function of mineral resources tax and fee. So in the perspective of miningecological protection, establish mineral resources tax and fee system and construct mineralresources ecological tax system. Besides the preface and conclusion, the main content of thispaper is composed of four parts:The first part mainly introduces the basic theory of mineral resources tax and fee system. Asstarting point of the usefulness and scarcity of mineral resources, analyses of mineral resourcesproperty rights, clarify the theory support collection of mineral resource taxes. The Marx land renttheory is also applicable to the mining industry,“on agriculture have to say, generally is alsoapplicable to mining enterprises”; To define the property rights is premise of mineral resources getoptimal allocation; The optimal tax theory decide any tax system is in constant close to optimalstate under the market economy.The second part analyses the problems existing in the mineral resources tax and fee system.Our country has been the formation of the mineral resources tax and fee system. Through the analysis of specific taxes, there are several problems in China: lack of mining ecologicalprotection legislation idea, legislation lags behind the development of the mining market demand,the tax and fee system is improved.The third part learns lessons from foreign countries. The United States, Australia, Russia, forexample, simply introduces foreign mineral resources tax representative legislation system. Mostof foreign energy resources countries have been established mining mature market mechanism andformed complete tax system. Royalties, rent subsidies, depletion allowance, the security depositare generally levied tax on foreign species. Finally summarize the foreign tax system to ourcountry the inspiration.The fourth part concretes construction of ecological reform of tax system in China. Firstly,the concept of sustainable development permeate the legislative idea, to adjust legislation of taxand fee system on the macroeconomic policy；Secondly，building a royalty as the core system oftax and fee; Again, construction of mineral resources ecological tax system in China, whichenvironmental tax as the main tax categories. Finally, a number of supporting system of mineralresources tax and fee system to better protect the ecological environment，develop the circulareconomy.Finally, in the background of "mineral resources law" to modify, we look forward toecological reform of mineral resources tax and fee system in china. Tax disputes become the mainreason to hinder the revision of mineral resources law and the draft amendments. The hinder of thelaw revision reflect the necessity and feasibility of mineral resources tax system reform, the ideasof sustainable development and ecological environment protection of infiltration in mineralresources, and ecological goals will be achieve.