The Path Selection Of Mineral Resource Tax System Reform Research In China

Mineral resources are the material basis of human survival and development, arean indispensable factor of production in the rapid economic development.Theexploitation and the utilization of mineral resources plays an important role inpromoting the progress of human society and economic development. China havemany different kinds of mineral resources, and most of the mineral reserves rank firstin the nation. In recent years, as the development of market economy, there are manydemands for minerals, and a sharp rise in prices of some important minerals, themining industry has developed rapidly. However, when the legislative purpose wassetted,the position of the resource tax was not set in place,and some system elementsalso were unreasonable setted, with the economic and the social develpoment,ourcurrent tax system of mineral resources has exposed many problems andunadaptability, is not conducive to the west goverment turnning its resourceadvantages into economic advantages，the economic development gap is still largebetween areas. The proportion of the fiscal revenu from resource tax is too small, atthe same time, the waste of resources and ecological environment destruction causedby the exploitation of mineral resources, is more serious.These problems should besolved as soon as possible.The tax of Mineral resources is an important means of statemanagement of mineral resources, is the main source of the income to theGovernment,and it also influence directly on the tax cost of the mining companies.Sowe can see that the mineral resource tax system in the western region needs reformed,promoting mining enterprises to improve the efficiency in the use of mineralresources, reduce waste, protect the ecological environment,and increase localgovernment revenue.To this end, the resource tax should be positioned to promoteeconomic development in harmony with the fine ecological,and put forward somereasonable proposals to make the current tax system perfect.So,through the researching about the data of the YUNNAN province,andlearning from the experience of foreign resources tax system,the paper think that itshould be reset the tax system elements: the method of levy, it is recommended to expand the scope of the ad valorem, and withold the amount of taxablemanner;choose the selective tax rates.About means of tax collection,strengthing theuse of promotional resources tax administration certificate, establishing the networkof information sharing system, improving the tax levied for the relationship betweenthe tax department and mining enterprises, improving the level of tax collection. Atthe same time,we think that the charge of the Resource, the relevant taxes and someother systems are all needs to be reformed:we propose to clarify the allocation of theresource fee income, consummate the mineral resources compensation system; fromthe corporate income tax system and the consumption tax system, it should be makepolicies to support enterprises to manage normally, inchude minerals which will makemore serious pollution and destruction to the environment,allow consumers to bearsome responsibility to restore the ecological environment;it is recommended toestablish scientific price mechanism of the resources reflecting the scarcity of mineralresources, to perfect the law legal system of the existing mineral resources, protectthe interests of all parties and promote the mineral resources management in effect.