Study on the Collecting Mode of Mineral Resource Taz and Compensation Fee
The purpose of this paper is to suggest a direction of collecting mode of mineral resources tax and compensation through literature review. Methods of documentation and induction were employed. The results show that,resources tax does not reflect the original intention,should not generally charge,fixed amount of resources tax leads to damage to national property rights. As to compensation,it levies based on the mineral resources price,leading to it does not reflect the compensation on resources used. Compensation rate is low. It is concluded that,the author proposed merger of resources tax and resources compensation for the resources compensation,and implementation of the collection mode of combining to base on amount and base on price. Overall,the compensation rate should be increased. Mineral reserves possession charging system and depletion allowance system of mineral resources should be establish.
Minerals Resource Taz Compensation Collecting mode
ZHOU Yanan
School of Environment Science and Spatial Informatics,China University of Mining and Technology,Xuzhou,P.R.China 221008 Xuzhou Institute of Architectural Technology 221116
国际会议
北京
英文
933-938
2009-10-21（万方平台首次上网日期，不代表论文的发表时间）