Study On The Legislation Of Non-ferrous Metal Resources Tax

Nonferrous metals resources are the material basis for human survival and development, and it is an indispensable basic resource for the sustainable development of the national economy.The imperfection of the relevant tax legislation leads to the improper use of nonferrous metals resources, and the problem of environmental pollution is becoming more serious.The problem of environmental pollution caused by nonferrous metals is the development and utilization of nonferrous metals resources, which is particularly important for the reasonable collection of non-ferrous metal resources tax.Non-ferrous metal resources tax levy legislation should adhere to the principle of statutory tax, tax fairness, protect the environment,proceed in an orderly way and step by step.At the same time, the tax related laws, administrative regulations and regulations,there is a serious problem of Legislative administration.tax authorities, taxpayers, tax management, tax collection and tax inspection also had a negative impact.In the tax levied by the legislative process, the taxes levied on the price is not uniform, the set of tax is not clear, complicated tax, tax mix, collection and management measures are not perfect, is a serious problem.To pass legislation to improve the non-ferrous metal resources tax levy is to push the “ fee to tax “ is the important measure, is also our country construction as an effective means of resource conservation society and environment friendly society, is the inevitable requirement of the legal principle of tax revenue.Starting from the reality of our country, we stage of non-ferrous metal resources tax legislation should focus on the promotion of sustainable development as the theme, to redefine the non-ferrous metal resources tax levy as a breakthrough, according to the legislative face its theoretical system architecture, the implementation of statutory tax,adjust taxable object and scope, the determination rate, rationalize the tax system,improve the collection and management measures and the mechanism of price formation,promote China’s nonferrous metal resources exploitation and management system reform of taxes and fees, realize the protection of the environment and improve resource utilization rate of the coordinated development.