The Research On The Iron Ore Resources Tax Reform

The iron ore reserves of china are relatively abundant, but the self-sufficiency rate of iron ore is less than a quarter.Why? In addition to the reasons for their own quality iron ore, there are too many small-scale iron ore business,which are high energy consumption,heavy pollution and low efficiency.In theory, the iron ore resource tax should play a functional role to regulate these contradictions, but the existing iron ore resource tax which is calculated in accordance with the tonnage of ore has been lost tax adjustment function, which cause it is impossible to resolve conflicts. It is the reason of reform iron ore resource tax. Wulateqianqi located in the west of Inner Mongolia, which has abundant iron ore resources, proven reserves of 350 million tons and prospective reserves of 500 million tons.There is a iron ore,has a stable reserves, high-grade,can reach an average of two tons of iron ore production capacity of one ton of iron powder, second only to Baotou Baiyun iron ore.And there is a Magnetite has more than 500 million tons of reserve which is the important raw material supply of BaoGang. baseMore than 500 million tons.There are 79 iron ore companies in Wulateqianqi in Inner Mongolia, the iron ore resource tax revenue of Wulateqianqi has been accounting for one fifth of the total revenue of iron ore resources in Inner Mongolia, The development of iron ore can be traced back to the 1950’s,through decades of development,accelerated the local economic development, but also paid a heavy price. It can be said that Wulateqianqi is the typical city of iron ore resources, so taking wulateqianqi for example to research on the iron ore resource tax reform.Firstly, the article will introduce the concept and theory of the iron ore resource. Secondly, it is necessary to discuss the important of the iron ore resource tax reform, according to the introduction of the tax collection and management of iron ore resources in Wulateqianqi.Thirdly, analysising the reasons from the following aspects,eg. collection methods, tax allocation, fee burden, resources compensation and so on. Finally,on the basis of learning the advanced experience of foreign iron ore resource tax, to recommendate from the following aspects:adjusting the collection methods,the government should play a leading role in supporting reforms, improving the relevant countermeasures.