鄂东地区磁铁矿资源补偿费征收现状、存在的问题及对策研究
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摘要
矿产资源补偿费的征收方式直接影响国家矿产资源财产权益的实现和矿产资源的集约与高效利用。介绍了鄂东地区磁铁矿资源补偿费征收现状及存在的资源税费等四个方面的问题,针对存在的问题提出了对策建议:重新定位税费,征缴额同矿山企业生命周期挂钩;打破内部定价,合理测算磁铁矿石市场价格;明确矿产品涵义,规范核定矿产品销售收入;以资源消耗为据,加强资源储量动态化监管。
The ways of Mineral resources compensation levy directly influence the realization of national mineral resources property rights and the intensive and efficient utilization of mineral resources. After introducing the status quo of magnetite resource compensationlevy in Edong region and four existing problems,this paper put forward the following countermeasures and suggestions:repositioning taxes and fees,ascertainthe levying number on the mine life cycle; Breaking the internal pricing,estimating reasonable magnetite market price; redefining minerals meaning,specifictingthe income of mineral production business; strengthening the regulation of dynamic resource reservesbased on resource consumption.
The ways of Mineral resources compensation levy directly influence the realization of national mineral resources property rights and the intensive and efficient utilization of mineral resources. After introducing the status quo of magnetite resource compensationlevy in Edong region and four existing problems,this paper put forward the following countermeasures and suggestions:repositioning taxes and fees,ascertainthe levying number on the mine life cycle; Breaking the internal pricing,estimating reasonable magnetite market price; redefining minerals meaning,specifictingthe income of mineral production business; strengthening the regulation of dynamic resource reservesbased on resource consumption.
引文
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[4]孙志伟,国怀专.基于成本法的铁矿石资源补偿费合理计征研究[J].资源与产业,2013,15(2):64-67.
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[6]许大纯.储量动态监管对资源管理的作用——对矿产资源补偿费征收及矿山回采率水平的影响[J].中国国土资源经济,2007(12):5-7.