【作者】 蒲伟芬；

【导师】 姚书振； 成金华；

【作者基本信息】 中国地质大学 ， 人口、资源与环境经济学， 2004， 硕士

【摘要】 矿产资源对国民经济的发展具有十分重要的作用,是国民经济发展的物质基础。我国是一个发展中国家,矿产资源在国民经济中的作用相比之下更为重要。矿产资源不仅是工业发展的基础,也是国民经济的基础和支柱。我国的矿产资源虽然总量丰富,但是人均占有水平低,而且经济建设与人民生活对矿产的需求量大,供求存在矛盾。因此,矿产资源的合理节约利用就显得尤为重要。矿产资源税费制度不仅是国家对使用国有矿产资源管理的重要手段,而且是合理节约使用国有资源,促进国民经济可持续发展的保障。随着政治经济体制改革的不断深入,全社会对矿业的认识不断提高。我国目前的矿产资源税费制度与建国初相比是很大的进步,初步形成了具有我国特色的矿产资源有偿开采制度体系,对促进国民经济的发展起到一定的作用。但是,与西方发达国家相比,还存在一定的差距,并且在理论上和实际征管中也存在一定的问题。随着我国社会主义市场经济体制的逐步确立,尤其是加入世贸组织,我国现有的矿产资源税费制度有待于更进一步的完善。研究矿产资源税费问题的目的在于建立起符合市场经济体制的矿业新制度。同时,也是为了更加合理的利用矿产资源,减少对资源的浪费行为,更有效的保护资源和环境,建立适合矿业发展的新环境,促进国民经济持续、快速、健康的发展和整体效益的提高。全文共分为七章,具体情况如下:第一章研究分析矿业发达国家矿产资源税费政策情况及其对我国矿产资源税费改革的借鉴意义,论述我国矿产资源税费改革的历程,阐明矿产资源税费政策改革的意义。第二章介绍矿产资源税费相关理论,其中包括矿产资源价值理论、矿产资源补偿费理论、矿产资源权利金理论、有偿开采理论等。第三章研究我国矿产资源税费制度的现状及其存在的主要问题。第四章研究分析我国矿产资源税费改革的理论基础。将马克思主义地租理论与矿产资源税费理论相结合,分析矿产资源使用中的各种经济关系,分析征收权利金对国家和开采企业的影响,确立我国矿产资源税费体系的理论依据。第五章探讨我国矿产资源税费改革的理论目标、现实目标及其应选择的改革基本模式,阐明政府、纳税人和客观环境对矿产资源税费改革的客观约束。第六章提出我国矿产资源税费改革的总体思路和应遵循的基本原则,设计矿产资源税费改革的基本方案,并提出一系列的配套改革措施。第七章就某铁矿进行分析测算。本论文的主要工作与创新点如下:1. 在分析资源税和补偿费性质的基础上,指出现行的资源税、补偿费在理论方面、政策方面和征管方面存在的问题,得出在我国这种矿产资源单一国有制的国家开征调节税性<WP=7>质的资源税是没有必要的,资源税失去了存在的理论依据,应予取消。而矿产资源补偿费在性质上与国外权力金比较接近,差别只是在于征收方式、交费环接等非本质方面,因此应予加强。2. 探讨我国矿产资源税费改革的理论依据。首先理清矿产资源开发中的各种经济关系,这是深入研究税费理论的前提,其次阐明了开征权利金对开采企业和国家的影响,再次用马克思主义地租理论确立矿产资源的所有权收益,最后针对今后乃至更长一段时间展开的以“费改税”为切入点的改革,指出保留和规范补偿费的原因。3. 探讨我国矿产资源税费改革的目标和基本模式,指出矿产资源税费改革的约束条件。改革的理论目标是组织收入放在首位,协调和权衡税费公平与效率及其寻求最佳结合点;现实目标是借鉴国外市场经济国家的经验以及具体做法,对现有税费制度进行改革,理顺各种关系,建立以权利金为主体的矿产资源财产权利制度。改革的模式总体上应是局部、多阶段的完善性改革。改革的约束条件是:一是中央政府财力不足,财权、政权分散;二是中央与地方权力的划分缺乏相应的法律保障;三是纳税人自身税收意识淡漠及外在法律的约束软化;四是矿业生产力水平低下,经济运行机制不健全,矿业经济依然高成本、粗放型增长。五是法律制度不健全,征管手段和技术落后。4. 提出了我国矿产资源税费改革总体思路及应遵循的原则,设计矿产资源税费改革的方案,提出一系列的配套改革措施。改革的总体思路是轻税负、重配置。改革的方案是:取消资源税,改矿产资源补偿费为“权利金”,建立矿产资源红利制度和矿产储量占有费制度,保留探矿权采矿权使用费,保留探矿权采矿权价款。配套改革措施包括:与其它税种相配合,制定激励或限制性的税收政策;为矿山企业建立资源耗竭补偿制度;建立矿业环境保护收费制度;建立完善的矿业权市场体系。并以某铁矿为例进行计算,测算出该铁矿矿产资源权利金的费率大致在3.5%左右为宜。本论文的不足之处及还需要深入研究的问题:国外在进行矿业税费制度设计的时候,一般在充分考虑社会的发展阶段、国情、矿情的基础上对矿业经济行为和税费的征收效应进行扎实的研究,充分考虑矿业特有的规律,有坚实的理论基础,又从矿业的实际情况出发,这些都为我们研究矿产资源税费问题提供了很好的思路和方法。国内更多的是研究现有税费存在的问题及其对我国矿业的影响,而对矿业的经济行为和税费的征收效应的研究还没有得到足够的重视,相关的资料比较少,这使文章的深度不够。此外,由于论文篇幅限制以及作者知识水平和研究能力有限,文?更多还原

【Abstract】 Mineral resources play a very important role and are material foundation to the development of national economy. China is a developing country, so more and more importance is attached to the role of mineral resources in the nation economy. Mineral resources are not only the foundation of industry, but also the fundament and mainstay. though the amount of mineral resources is abundant, possession of every one in average is low, and the volume of demand is large. So the contradiction exists between supply and demand. The rational and prudent utilization to the mineral resources becomes very important. Mineral resources institution of taxation and fee is not only the significant means of managing nationalized mineral resources, but also can make use of the resources, and stimulate the economy.With the approaching of politics and economy system reform in our country, great changes have been taken place in the knowledge of mining industry. Mineral resources institution of taxation and fee at present is great progresses contrasted to the institution of before, and form the mineral resources compensable employment institution possessing feature of our country preliminarily. But there is certain spatial difference contrasts to the developed country in the west, and exist some problems in theory and in practice. With the establishing of socialistic market economy system and the entering into WTO especially, mineral resources institution of taxation and fee at present waits on being perfected. The purpose of the research is establishing a new institution of mining industry according to the socialistic market economy system. This paper is divided into seven chapters.The first chapter analyses the institution of taxation and fee in the developed country, expounds reformation course of the institution in our country and clarifies the significance of the reform. The second chapter introduces the theory of the mineral resources taxation and fee. The third chapter discusses the major problems of the taxation and fee institution at present. The fourth chapter researches the fundamental theory of the institution reform. The fifth chapter explores the theoretic objective and practical objective of the institution reform, and defines the basic mode of the institution reform. The sixth chapter poses the total thought and the essential principle of the institution reform in China, and designs the reform scheme, then put forward a series of cooperative measures of the reform. The seventh chapter analyses a precedent.The new ideas of this paper are as follows.1. On the base of analyzing the character of mineral resources taxation and fee, this paper points out the major problems of the present institution, and affect the sustainable development <WP=9>of the mining industry, then come into a conclusion that mineral resources taxation loses the theoretic foundation while mineral resources compensation fee is on intimate terms with royalty in the foreign country and should be strengthened.2. This paper inquires into fundamental theory of the reform. At first arranging the economic relationship in exploiting mineral resources, then expounding the influence of royalty to the mine enterprises and to the country, in the end poses the reason of reserving and standardizing mineral resources compensation fee.3. This paper establishes the theoretic objective and practical objective of the institution reform, and points out the basic mode of the institution reform. 4. This paper rises that the total thought and the essential principle of the institution reform in China, and designs the reform scheme, then put forward a series of cooperative measures of the reform. In the end, this paper makes a iron mine to case, and surveys and calculates the rate of the royalty There is some inadvertence and problems requiring research deeply in this paper.When they design the mining resource institution of taxation and fee in the foreign countries, they often study deeply the economic conduct of mining industry and the collective effete of the ta更多还原