| Rare earth is not only a kind of precious non-renewable resources,but also an important strategic resource for the country.In August 7,2014,China lost in WTO rare earth dispute case.Then one after another,we have canceled the export quotas and tariffs,which means not only to achieve the rational regression of rare earth prices,but also to avoid the existing WTO regulation,to adapt to future higher international standards,such as TPP,only to begin reform from the perspective of rare earth trading is not enough.This paper extends the research perspective to the reform of resource tax on rare earth mining,processing and trading: firstly,review the history and current situation of the development of the global’s tax system of rare earth resources,and point out the rare earth resources tax system in our country are too low,tax levy unreasonable,tax relationship confusion,ownership and use unreasonable and so on based on the the experience of developed countries and analysis of rare earth resources tax principle;secondly,through the reform of the tax levy,links,tax principle,tax rate,ownership and uses and so on,re definition and design of the rare earth resources tax;thirdly,compare and analyze the new and old rare earth resource tax through the case of Rising Nonferrous Metals Incorporated Company and China Northern Rare Earth Group;fourthly,analyze the influence of rare earth resources tax reform on local government and the central government revenue;fifthly,improve the pricing mechanism of rare earth mining,processing and trading in china based on the perspective of resource tax;finally,study the reform of the rare earth pricing mechanism to promote the internationalization of the RMB.The possible innovation of this paper is that extend the research perspective to the reform of resource tax on rare earth mining,processing and trading,put the resource recovery rate coefficient,adjustment coefficient of the rich and poor rare earths,tax on inventory and the backlog of resources into rare earth resource tax reform program.It is conducive to realize the rare earth price reconstruction and value regression by the market and legal means. |
