摘要
矿产资源税费政策是体现资源有偿使用制度的重要内容,也是当前矿产资源领域改革的热点问题之一。现行的矿产资源补偿费制度存在较多问题,如补偿费费率偏低、费率固定不变、征收管理方式粗放等,不能适应矿产资源经济发展的需要,尤其是费率设计与征收管理不适应发展需要,助长了资源过度开发和无序竞争。以相关项目研究为依托,在内蒙古、江西等地矿山调研的基础上,以稀土、铜为例,提出了矿产资源补偿费费率调整方案和矿产资源补偿费征收细化方案,并对调整可能带来的影响进行分析评估。
Resource tax and fee policy means resources are used by payment, and a hot reform point in resources domain. The current resource compensation system has issues such as a low and fixed rate, a primitive confiscation means, which can not catch up with the resource economy. Especially the rate plan and confiscation management help an over mining and disordered competition. This paper, based on REE and copper mines investigation in Inner Mongolia and Jiangxi, presents an adjustment rate plan and detailed confiscation plan, and evaluates the possible impact.
出处
《资源与产业》
2013年第2期68-72,共5页
Resources & Industries
基金
国土资源部2010年探矿权采矿权使用费及价款项目资助(B2067-2010)
江西省国土资源厅项目(S061-2011)
关键词
补偿费
费率
征收
稀土
铜
compensation fee
fee rate
confiscation
REE
copper
