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金属矿山 ›› 2008, Vol. 38 ›› Issue (02): 10-12+34.

• 专题综述 • 上一篇    下一篇

我国矿产资源税费制度沿革及改革建议

张彦平1,王立杰1,张锦瑞2   

  1. 1.中国矿业大学(北京);2.河北理工大学
  • 出版日期:2008-02-15 发布日期:2011-07-22

Evolution of China's Tax & Fee System for Mineral Resource and Suggestions on Its Reform

Zhang Yanping1,Wang Lijie1,Zhang Jinrui2   

  1. 1.China University of Mining & Technology Beijing;2.Hebei Polytechnic University
  • Online:2008-02-15 Published:2011-07-22

摘要: 介绍了我国矿产资源税费制度的历史沿革及发展现状;分析了我国现行资源税费制度存在的主要问题;从可持续发展和完善我国矿产资源有偿使用制度的角度出发,对今后矿产资源税费制度的改革提出了相关建议。

关键词: 矿产资源, 税费制度沿革, 税费制度改革

Abstract: The paper introduces the historical evolution and development of China's tax and fee system for mineral resource, analyzes its existing problems, and from the view point of sustainable development and improvement of China's paid use system for mineral resource, some suggestions are given for its future reform.

Key words: Mineral resource, Tax &, fee system, Tax &, fee system evolution, Tax &, fee system reform