摘要
我国对矿产资源补偿费计征对象的规定一直存在着争议,如何在经济学上对征收资源补偿费的矿产品进行界定、如何明确计征对象,是解决争议的关键。通过对我国十几年来矿产资源补偿费征收经验的研究,以及对国外一些国家矿产品的含义和计征对象规定的分析,提出了完善矿产品含义和计征对象的建议,为制定矿产资源补偿费征收管理政策提供了参考依据。
There are always controversies over the provision of the objects of mineral resource compensation fee levy in china.How to define the minerals on which mineral resources compensation fee is levied,and how to definitude the objects of the compensation fee levy,are the key to settling the dispute.Based on the research of the experiences in levying mineral resources compensation fee in China over tens of years,and the analysis on the meaning of mineral products and the provision of the objects of mineral resource compensation fee levy in some foreign countries,the paper gives some suggestions to consummating the meaning of mineral products and the provision of the objects of mineral resource compensation fee levy.It can provide a reference for establishing the policies about the levy and management of mineral resources compensation fee.
出处
《矿业研究与开发》
CAS
北大核心
2010年第5期100-102,共3页
Mining Research and Development
关键词
矿产品
矿产资源补偿费
回采率系数
计征对象
Mineral products
Mineral resources compensation fee
Coefficient of recovery ratio
Levied objects
