Mineral Resources Tax Law System Research

Mineral resources are non-renewable resources, is an essential part of human development.Themineral resources of our country has experienced from the planned economy period free miningdevelopment to now paid for the mining, mineral resources tax law system came into being. Butwith the development of economy and population increase, resource shortage of disordered miningand has become a big problem to affect humans, resources of mining with the ecological destructionwill become more and more serious. Shanxi Province has rich mineral resources, but the way isvery extensive, each year more than500million tons of coal can lead to12tons of water damage,now more than2square kilometers of mined-out area in Shanxi Province, such as the mineralresources tax and fee at the beginning of the legal system to set up the concept of opposite, systemis not perfect,low legislative level, also affected the sustainable development of shanxi. ShanxiProvince in2010as the first national comprehensive reform pilot area, resource-based economytransformation at the provincial level to this background,"zong change area"in Shanxi Provincemineral resources tax and fee reform of the legal system is imperative.Based on the research background, this paper discusses from the following six aspects.The firstpart discusses the background and significance, by the early read on the literatures summedoverview paper describes the process used in the preparation of research methods, as well as majorworks and innovations. The second part from a different law, economics point of view of both basictheoretical analysis of the mineral resource tax levied. The third part of the research and the statusquo of China’s mineral resources tax legislation in Shanxi, China’s current situation and thecollection of taxes elaborate. The fourth part analyzes problems of mineral resources and theimpact of taxes on the legal system in Shanxi "comprehensive reform zones" caused, and then dig.The fifth part based abroad, through the study of mineral resources tax status of foreign legalsystems analysis, summed Shanxi "comprehensive reform zone" enlightening experience to learnfrom. Part VI combination of theory, focusing on resource tax legislation from an elevated level,improve the tax basis of existing laws and ecological compensation, the rational allocation ofmineral resources tax revenue distribution rights,"QingFei state tax" and other aspects of theconcept of sustainable development to optimize depth study, come in line with the situation inShanxi and optimization "comprehensive reform zones" background recommendations.In this paper, the mineral resources tax law system and combine shanxi "area heddle change"background, hope in the future in the mineral resources under the protection of legal system of taxes and fees,in Shanxi Province on the transformation of crossing the road, the road of sustainabledevelopment.