Research On The Legal System Of Mineral Resources Tax And Fee In China

Mineral resources is important for a country's economic development and society progress.As a special kind of natural resource,mineral resources has the characteristic of non-renewable,resource exhaustion and scarcity.Therefore,we should not only pay attention to its economic value,but also pay more attention to its influence on the ecological environment the sustainable development of resources when we are development and utilizing mineral resources.Mineral resources tax and fee law system is an important means of control,which can promote the sustainable development of mineral resources,and realize the rational development and utilization of mineral resources.Since the reform and opening up,the development and utilization of mineral resources in our country has experienced a transition from free exploitation to paid use.Mineral resources tax and fee law system has also experienced many reforms,and it is gradually improved,which has played an active role in the promoting of the rational use of resources,economic development and also increasing the financial revenue.But at present,the legal system of mineral resources tax and fee still has the problem of functional location unclear,lack of ecological compensation,tax and fee's position is not clear and some other problem,which has caused the owners' rights and interests of the national resources can not be guaranteed,and the destruction of the ecological environment cannot be restored,the mining of mineral resources is more waste and unreasonable use.This article analysis our country's mineral resources tax and fee legal system through three levels and five parts.In addition to the induction,the article has three levels which contents five parts.The first part.It starts from the development and utilization of mineral resources in china,introduces the types of taxes and fees levied on mineral resources development and utilization,and analyzes the problems of these taxes and fees.This part includes the overall problem and the specific problem of mineral resources tax and fee law system,which reflect the necessity of the reform.From the second part to the forth part.The article mainly analyzes the theoretical guidance of mineral resources tax reform and the function of the tax and fees levied by the development and utilization of mineral resources of our country.This level will also analyze the foreign mineral resource tax law system which are maturer than our country,such as royalty,mining rights fees,resource rent tax,resource depletion allowance system,which can provide useful reference for the reform of China's mineral resources tax law system.The fifth part is also the last part,which gives the suggestion to the reform of the legal system of mineral resources development and utilization of taxes and fees.On the whole,we should insist on the value orientation of the ecological compensation and the state ownership.And the system should reflect the scientific and systematic,and insist on the principle of the paralleling of tax and fee,as well as tax efficiency and burden reasonable.In concrete terms,the types of taxes and fees should retain the mineral resources tax and mineral rights use fee and the mineral rights price,cancel the mineral resources compensation,try to establish the system of royalty which adapts to tax and fee system of mineral resources of our country.