摘要
财产权利在市场经济体制中占有基础地位。国家在参与社会产品分配时，财产权利第一，政治权力第二。矿产资源属于实物性财产，适用物权理论和立法原则。强化国家的财产权利，发展完善矿业权市场。正确运用政治权力———取消资源税，新设“矿业权增值税”。规范不同性质财政收入的名称。
National property rights occupies fundamental place in the system of market economy. Property rights occupies first place and politic rights occupies second place. Mineral resources belongs to assets in kind, which apply in the theory of assets in kind and law principle. National property rights should be strengthened, in order to perfect the market of mining rights. Political rights should be used correctly, that means resources revenue should be canceled, add-value revenue of mining rights should be set up. The name of different financial income should be standardized.
出处
《中国地质矿产经济》
2000年第1期1-10,共10页
China Geology & Mining Economics
关键词
矿产资源
财产权利
政治权力
税收
中国
立法
mineral resources
property rights
politic right
royalty and tax, fee
