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矿产资源属于非再生性资源,开发和利用之后很难在短期内得到恢复。随着我国国民经济的不断发展,我国矿产资源消耗的速度不断的加快,矿产资源开采和加工的规模也在不断地增加,相关矿产资源的储存量不断地锐减。如何合理的规范矿产资源的开发和利用、减少矿产资源的成为我国社会所关注的焦点。我国是公有制为主体的市场经济体制,税收是国家宏观调控的重要手段,如何有效的利用税收等手段引导矿产资源的开发和使用是我国政府宏观管理矿产资源的重要手段。本文作者将结合多年矿产资源税费改革管理和研究的经验,对我国现行的矿产资源税费进行探讨,分析指出我国现行矿产资源税费体制所存在的问题,并为我国矿产资源税费改革提出可供参考的建议和对策。
Mineral resources are non-renewable resources, development and utilization is difficult to recover in the short term. With the continuous development of our country’s national economy, the consumption of mineral resources in our country has been accelerating constantly. The scale of mining and processing of mineral resources has also been constantly increasing, and the storage of related mineral resources has been continuously reduced. How to properly regulate the development and utilization of mineral resources and reduce the mineral resources has become the focus of our society. China is a market economy system with public ownership as its main body. Taxation is an important means of state macro-control. How to effectively guide the development and use of mineral resources by means of taxation is an important means for our government to macroscopically manage mineral resources. Based on the experiences of many years of management and research on taxes and fees reform of mineral resources, the author discusses the current taxes and fees on mineral resources in our country, points out the problems existing in the current tax system of mineral resources in our country, and puts forward the reform of the taxes and fees for mineral resources in China For reference advice and countermeasures.