The Research On The Taxes And Fees Issues Of China’s Mineral Resource

All the wealth. or products, regardless of the material or the spirit, are created by human beings’labor, on the use of the natural resources. The mineral resource, as the essential natural resource of people’s living and production, is an important material foundation for the development of production, as well as the precious wealth of the country and nation. As the source of social production, the exploitation, distribution, and use of the mineral resource all have tremendous effect on the field of social production, consumption, exchange and distribution, which directly relates to the economic and ecological security of a country. So far, almost all of the human being’s wars have close relation to the contention and possession of resources. At the same time, with the establishment and development of industrial society, the demand of mineral resource is increasing. In order to meet the need of mineral’s supply, the degree of the development and utilization of the mineral resource is deepened ceaselessly all over the world. The over-exploitation of mineral resource will not only directly do harm to the survival biosphere of human beings, damage the ecological balance, cause the erosion and pollution of human being’s living environment, but also affect the offspring’s future benefits, cause the vicious spiral of the social and ecological environment of human beings.China is a country in which the shortage and the serious waste of resources coexist and a lot of valuable mineral resources are having been faced with the danger of exhaustion. At the same time, during the30years of economic shunt, China has experienced almost all the environmental problems that should take100years to happen in developed countries. So it brooks no delay to solve the problems of resource and environment. Although the utilization rate of our country has been significantly improved, the problems of the efficiency of the utilization of mineral resource is still outstanding and the challenge is still stern compared with the developed countries or even the developing countries. At the same time, the foundation of the mineral resource system is relatively late and in the both aspect of the design and the operation exist a series of problems. It has become a major problem to be solved in current society about how to make better development, utilization and protection of mineral resources, so as to promote the sustainable development of the national economyConsidering its status and effect, this paper starts from the point of mineral resource. At the same time, as the taxation issue is an essential part in the mineral system, the foundation and implementation of its policy will have a profound effect on mineral resource of a nation. Through the research of problems of the taxation issue of mineral resource, this paper will compare the theoretical basis of mineral resource taxation with the practical methods, point out the problems of mineral resource taxation and give some suggestion about the reform and improvement of mineral resource taxation on the basis of the analysis of such problem.The first part of this paper tells the background and significance of this selected topic, generalizes the literature both in domestic and foreign and discuss the advantages and disadvantages.The second part of this paper is the theoretical analysis of the mineral resource taxation issue. This part is divided into three parts:The first is the definition of basic concept; the second is the theoretical analysis of mineral resource taxation issue; the third is analysis of the function of the mineral resource taxation. In this part, it firstly gives the explanation of the related concept appearing in this paper, and then analyzes the related theories about the mineral resource taxation, and finally gives out the function of the mineral resource taxation. This part is both the basis of the whole paper and paving the way for the discussion below.The third part tells the analysis of the present situation of the utilization of mineral resource and the taxation circumstance in our country. This part consists two parts:the first one is the analysis of utilization of mineral resource in our country, and the second one is the analysis of the latest taxation circumstance in our country. From the analysis of the realistic situation of mineral resource, this part lays the foundation of the summarization of the problems as well as the pointing-out of the suggestion.The fourth part tells the analysis of the problems existing in the mineral resource taxation system. This section researches and analyzes the problems existing in the mineral resource taxation system from all the three aspects of mineral resource tax and fee system, the mineral resource taxation system and the related matching facilities.The fifth part tells the policy suggestion of perfecting the mineral resource taxation system in our country, in the light of the problems existing in it in order to perfect the mineral resource taxation system in our country.