我国矿产资源税费法律问题研究

发布时间：2018-05-10 16:13

本文选题：矿产资源 + 税费征收　；参考：《兰州商学院》2010年硕士论文

【摘要】： 在漫长的人类发展进程中,矿产资源成为支撑社会经济发展、推进社会文明进步不可或缺的物质基础。各国对矿产资源开发都设计了各种相关税费制度,以期在促进矿产资源合理利用的同时实现经济收益。不同国家矿产资源税费制度的形成不仅取决于各国社会经济制度、主导意识形态、资源稀缺性等,也是本国相关利益集团博弈的结果。虽然我国矿产资源税费制度在法律架构上较为完善,但对相关税费定性问题仍有待进一步探讨、明确,对矿产资源开发、利用仍需做出新的制度安排,以实施环境友好型社会发展战略。调整并优化矿产资源税费制度是保障我国经济安全和实现可持续发展的必然要求。本研究在我国构建环境友好型和资源节约型社会的背景和进程中,力图从可持续发展的视角,以法学、经济学和环境科学等学科研究成果为支撑,对我国矿产资源税费制度完善提出立法建议,构建体现促进资源合理开发、平衡经济发展、保护生态环境理念的矿产资源税费制度。本文从矿产资源税费制度的经济理论来源、目的与作用出发,分析我国矿产资源税费制度的立法历程与现有体系,找出其中的不足,并借鉴国外已获成效的矿产资源税费先进经验,对我国矿产资源税费制度提出法律完善建议。本文认为我国首先应改进矿产资源税费征收理念,在此基础之上,理顺矿产资源税费体系内部各项税、费的功能角色关系。通过取消矿产品增值税,减轻矿产开发利用企业税收负担,同时打破地方政府间因矿产资源相关税收导致的收入不平衡阻碍,构建采取输出高额、自用低额差别税率的跨区税型资源税制度。并按照不同回采率调高矿产资源补偿费费率,充分体现矿产资源经济价值。健全矿业权流转市场,建立矿产资源耗竭补贴制度,构成完整的、体现矿产资源本身价值的绿色矿产资源税费体系,实现矿产资源税费制度的区域财政调控和保护环境、促进资源合理开发利用的功能。同时,以矿产资源税费收入为基础,构建合理有效的矿产资源地区生态补偿机制,明晰不同开采情况下矿产资源地区生态环境补偿治理的主体,对废弃矿山生态环境进行有效治理,通过制度完善促使企业积极承担对矿产资源地区环境进行及时治理的责任,更合理的利用矿产资源,实现可持续发展。
[Abstract]:In the long process of human development, mineral resources have become an indispensable material base to support social and economic development and promote social civilization and progress. All countries have designed various related tax and fee systems for the development of mineral resources in order to achieve economic benefits while promoting the rational utilization of mineral resources. The tax and fee system of mineral resources in different countries The formation not only depends on the social and economic system, the dominant ideology and the scarcity of resources, but also the result of the game of the relevant interest groups in the country. Although the tax and fee system of mineral resources in China is more perfect in the legal framework, the problem of the related tax and fee is still to be further discussed. It is clear that the exploitation of mineral resources is still needed to be made. The new system is arranged to implement the environment friendly social development strategy. The adjustment and optimization of the tax and fee system of mineral resources is the inevitable requirement of ensuring our country's economic security and the realization of sustainable development.
In the background and process of building a environment-friendly and resource-saving society in our country, this study tries to put forward legislative proposals on the improvement of our country's mineral resources tax and fee system from the perspective of sustainable development and the research results of law, economics and environmental science. Mineral resources tax and fee system to protect the concept of ecological environment.
From the source of the economic theory of the mineral resources tax and fee system, the purpose and the function, this paper analyzes the legislative process and the existing system of the tax and fee system of mineral resources in China, and finds out the shortcomings, and draws on the advanced experience of the foreign mineral resources tax and fee, and puts forward some suggestions on the legal perfection of our country's mineral resources tax and fee system. In the first place, China should improve the tax collection concept of mineral resources. On this basis, we should straighten out the functions and roles of various taxes and fees within the mineral resources tax and fee system. By canceling the value-added tax of mineral products, reducing the tax burden on the exploitation and utilization of mineral resources, and breaking the income imbalance caused by the local government's related taxes on mineral resources. The system of cross district tax type resource tax with high output and low tax rate is constructed, and the mineral resources compensation fee rate is adjusted according to different recovery rates, and the economic value of mineral resources is fully reflected. The market of mineral rights circulation is perfect and the subsidy system of mineral resources is established, which is complete and embodies the green value of mineral resources. The system of mineral resources tax and fee realizes the regional financial regulation and protection of the mineral resources tax and fee system and the function of promoting the rational exploitation and utilization of resources. At the same time, based on the income of mineral resources tax and fee, a reasonable and effective ecological compensation mechanism for mineral resources areas is constructed, and the ecological environment compensation in the mineral resources area under the condition of different mining conditions is clear. The main body of governance is to effectively govern the ecological environment of abandoned mines, and promote the enterprises to take the responsibility of timely management of the environment of mineral resources, and make use of mineral resources more rationally to achieve sustainable development.

【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.22;D922.62

【参考文献】