Research On The Legal System Of Taxes And Fees Under The Reform Of Mineral Resources Rights And Interests In China

As China's economy has entered the new normal,the central government has determined to implement “supply-side” reforms in the economic field since 2016.In order to tie in with the smooth implementation of the “supply-side” reform,the State Council has implemented the reform of “distribution management” across the country,in this context.The reform of “distribution of the service” was launched in the field of mineral resources.In 2017,the State Council promulgated the “Reform Plan for the Gold Equity System of Mineral Resources”,which is actually a major reform of the long-term implementation of the taxation system in China's mineral resources sector.What kind of system is China's mineral resources equity gold system? How to design this system? How to implement this system from the legal level? All this needs to be discussed theoretically and practically.The paper mainly through the study of China's mineral resources equity gold system,seeking the path of China's mineral resources taxation system reform,thus enriching the theoretical and practical basis of China's mineral resources equity gold system.The paper takes China's mineral resources tax reform as an entry point,and combines with the actual situation of China's mineral resources to explore the legal system of China's mineral resources equity.The thesis first introduced the changes of China's mineral resources equity gold system and its protection and development of China's mineral resources,analyzed the role played by the innovation of mineral resources equity gold system in China's economic development,and focused on the design of China's mineral resources equity gold legal system.At the end,the paper proposes the thinking of establishing and improving China's mineral resources equity gold system.