论文部分内容阅读
自1986年《矿产资源法》颁布实施以来,国家对矿产资源开始实行有偿开采,矿产资源税费制度逐步建立。目前已发展了包括资源税、矿产资源补偿费、探矿权采矿权(以下简称“两权”)使用费和价款、石油特别收益金以及其他税费等收入政策(包括矿区使用费、矿产资源勘查费、采矿登记费等)在内的多种矿产资源税费制度。它们在我国税费改革的进程中扮演了重要的角色,但仍存在着一定程度的问题。
Since the promulgation of the “Mineral Resources Law” in 1986, the state began to carry out paid mining for mineral resources and the taxation system for mineral resources was gradually established. At present, revenue policies including resource tax, compensation for mineral resources, royalties for exploration rights and mining rights (hereinafter referred to as the “two rights”), special income tax on petroleum and other taxes and fees have been developed (including mining royalties, minerals Resource exploration fees, mining registration fee, etc.), including a variety of mineral resources tax system. They play an important role in the process of tax reform in our country, but there are still some problems.