中国矿产资源开发税费体系的经济学研究-economic research on tax and fee system of mineral resources development in china.docxVIP

4 4 resources obtain the resource rent, after the allocation of the balance are called economic profit. Because of the neglect of the value of mineral resources and rent loss, resources rent should be the core of the mineral resource income distribution theory. The difference and comparison of Chinese and foreign mining tax and fee system. through the contrast to tax system for domestic and foreign mining draw the main conclusion:Chinese and foreign mining tax system and structure are different: market economies countries are subject to the royalty system (resource rent) as the core of the financial system, most countries do not set value-added tax.In our financial institutions,tax revenue is set as the core financial system, Chinas value-added tax take up a large proportion in the overall tax burden ,however,compensation for the use only a small proportion; the establishment of Chinas mining tax system not fully take into account the special nature of mining activities, lack of knowledge of the resource rent; also not taken into account the integrity of mining taxes and the cyclical nature of mining activities. Suggestions on the reform of tax and fee system of Chinese mineral resource development.Chinese total coal resource rent is very large.In the rising trend of coal production and prices, the unit coal resource rent and total coal resourc rent show a rising trend.The existing tax system is only a small part of the resource rent, a large number of the rent are loss. Chinas mineral resource using system is imperfect is the main reason to the loss of rent. Then recommening to establishing a resource rent as the main access to a resource rent revenues system to replace the current revenues sys tem based on tax , forming a collection system of resource rent which a mining exploitment right to auction and royalty is main, and the gradually block auction is a auxiliary. 【Key Words】mineral resources ; resource rent; income distribution; tax and f