矿产资源税的现状分析与复合式计征方式的设计_周衍安.pdfVIP

　20 10 　　　 　Vol.20, No.10 　2011 10 CHINA MINING MAGAZINE Oct.　2011 　 　 矿产资源税的现状分析与复合式计征方式的设计 1, 2 1 1 1 周衍安 , 汪应宏 , 王　辉 , 牟　毅 (1. 中国矿业大学环测学院, 江苏 徐州221008; 2.江苏省资源环 信息工程重点实验室, 江苏 徐州221008) 　　　:, 。 、 、 、 。 , , , 。, , , 。 　　:;;; 　　:F812.42　　:A　　:1004 - 4051 (2011) 10 - 0016 - 05 Analysis of mineral resource tax and design of complex collecting mode 1,2 1 1 1 ZH OU Ya-n an , WANG Yin-g hong , WANG Hui , M U Yi (1. chool of Environment cience and patial Informatics, China University of Mining and Technology, Xuzhou 221008, China;2. Jiangsu Key Laboratory of Resources and Environmental Information Engineering, Xuzhou 221008, China) 　　Abstract:Both the development of social economy and the improvement and com plement of mineral re- sources market have imposed an urgent requirement to the revolution of mineral resources tax. o, in the basis of comprehensive analysis of the process that China mineral resources tax is set, conducted, as well as the experience that similar taxes are designed in foreign countries, this paper perf orm a analysis on the i-s sues exist in the resources tax system of our country . uch issues include unreasonable tax assessment, low tax rate, limited incidence of taxation and the faultiness of the current tax management system. What’ s more, combine w ith the resources tax revolution in Xinjiang as well as the matured resources tax system in foreign countries, w e can come up with ideas that the evaluate the inf luence of resources tax revolution in provinces with huge amount of mineral resources and some enterprises deal with natural re