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本文阐述了实行矿产资源有偿开采的理论根据及现实意义,指出矿山企业使用矿产资源必须缴纳矿产资源税(含矿山绝对地租与矿山级差地租)和矿产资源补偿费(含资源耗竭费与地质勘探费)。并结合我国矿产资源有偿开采情况,分析了目前矿产资源有偿开采中存在的问题.同时,对影响矿产资源有偿开采的矿产品计价问题,资源占用费征收办法的制定依据以及资源占用费征收、管理等工作提出了改进性意见.
This paper describes the theoretical basis and practical significance of the paid exploitation of mineral resources, and points out that the mining enterprises must pay mineral resource tax (including absolute rent and mine differential rent) and mineral resources compensation fee (including resource depletion fee and geological exploration fee ). Combined with the situation of paid exploitation of mineral resources in our country, the existing problems in the paid exploitation of mineral resources are analyzed.At the same time, the pricing of mineral products that affect the paid mining of mineral resources, the basis for the establishment of the method of collection of resource occupation fee and the collection and management of resource occupation fee And other work put forward suggestions for improvement.