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分析了我国现行的矿产资源有偿使用制度的框架及其存在的问题,提出我国矿产资源有偿使用制度的改进建议:我国加入WTO后,对开发矿产资源的企业除了征收国家和地方通用税种外,不设矿业专门税种;企业所得税应允许矿产资源勘探投资折耗计入成本在税前回收。对矿业专门费有:探矿权使用费和采矿权使用费、优质资源采矿权转让费。
This paper analyzes the current framework and existing problems of the system of paid use of mineral resources in our country and puts forward some suggestions for improving the system of paid use of mineral resources in our country. After China’s accession to the WTO, enterprises that exploit mineral resources, apart from levying national and local common taxes, Set a special tax on mining; corporate income tax should allow investment exploration mineral resources depletion costs included in the pre-tax recovery. Special fees for the mining industry are: exploitation fee and mining right fee, and premium resource mining fee.