| 完善我国矿业税费制度的思考 |
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| 引用本文： | 张彦平,王立杰. 完善我国矿业税费制度的思考[J]. 矿产保护与利用, 2007, 0(5): 1-4 |
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| 作者姓名： | 张彦平 王立杰 |
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| 作者单位： | 中国矿业大学(北京)管理学院,北京市,100083;中国矿业大学(北京)管理学院,北京市,100083 |
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| 摘 要： | 介绍了我国矿业税费制度的现状，分析了我国现行矿业税费制度存在的主要问题，对今后我国矿业税费制度改革提出完成增值税由生产型向消费型转变、取消矿产资源补偿费、完善矿业权价款和资源税等相关建议。
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| 关 键 词： | 矿产资源 增值税 资源税 矿业权价款 矿产资源补偿费 税费制度 建议 |
| 文章编号： | 1001-0076（2007）05-0001-04 |
| 修稿时间： | 2007-08-23 |
The Improvement of the Mining Industry Charge and Tax System in China |
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| ZHANG Yan-ping,WANG Li-jie. The Improvement of the Mining Industry Charge and Tax System in China[J]. Conservation and Utilization of Mineral Resources, 2007, 0(5): 1-4 |
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| Authors: | ZHANG Yan-ping WANG Li-jie |
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| Abstract: | This paper mainly introduces the current developing status of mining industry charge and tax system in China, and analyses its main existing problems. Some suggestions are put forward for reform of mining industry charge and tax system, such as transforming the value - added tax, abolishing compensation tax for mineral resources, improving mining right cost and resource tax and so on. |
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| Keywords: | mineral resources value - added tax resource tax mining right cost compensation tax for mineral resources |
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