摘要
文章介绍了典型市场经济国家为实行矿产资源有偿使用而向矿产资源使用者征收的费税种类。同时介绍了我国向矿产资源使用者征收的六种税费 ,并指出了其缺陷和不足之处 ,在此基础上 ,提出了对我国矿产资源税费进行改革可供选择的三个方案。
The paper introduces the tapes of expenses and taxation collected by typical market economic countries, which is collected from users of mineral resources in order to carry out the system of use with compensation. It also introduces six kinds of expenses and taxation collected from users of mineral resources in China, and it points out three kinds of plan for restructuring China's expenses and taxation system of mineral resources.
出处
《中国地质矿产经济》
2002年第1期38-40,44,共4页
China Geology & Mining Economics
关键词
矿产资源
有偿使用制度
补偿费
资源税
权利金
中国
mineral resources
use with compensation
compensation fee of mineral resources
resources taxation
royalty
