摘要
"可抵税流转股票"(Flow-through shares)是加拿大通过财税手段鼓励矿产勘查等产业投融资的政策工具,其核心是将勘查公司享受的抵税政策"流转"(Flow-through)给投资者,由投资者享受该政策。该政策不仅适用于(固体)矿产勘查,还适用于油气资源、绿色能源,对我国政府在事关"可持续发展"领域运用"公共政策",引导鼓励民间资本投资具有一定政策借鉴意义。
A flow-through share(FTS) is intended to stimulate mineral exploration investment and f inancing via f iscal means in Canada;it is a share of the stock of a mineral resource company where tax deductions'flow through' from the company to the investors.This policy is not only applicable to(solid) mineral exploration,but also to oil-gas resources and green resources,which affords a lesson for China's government in the application of public policy relating to sustainable development,and encourages private capital investment.
出处
《中国国土资源经济》
2010年第7期40-42,共3页
Natural Resource Economics of China
关键词
可抵税流转股票
勘查股票
矿产勘查
资本市场
加拿大
flow-through shares
exploration stocks
mineral exploration
capital market
Canada
