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目前我国矿产资源税费并存以及一些无理论依据的收费现象,有碍于资源税更好的发挥其调整因资源形成和开发条件的差异而形成的级差收入的作用。本文以矿产资源税费为研究对象,提出了对我国矿产资源税费制度的立法完善建议:取消资源税,保留和规范资源补偿费,改名“权利金”;降低增值税,将生产型增值税改为消费型增值税,同时降低企业所得税基数,调整矿产企业所得税税前扣除和折旧政策,建立“资源耗竭补贴”机制,与国际接轨,增强我国矿产企业在国际市场上的竞争力。
At present, the coexistence of taxes and fees of mineral resources in our country and some non-theoretical charging phenomena prevent the resource tax from exerting the function of differential income formed due to the difference of resource formation and development conditions. This article takes the mineral resources tax and fee as the research object, and puts forward the suggestion of perfecting the legislation of our country’s mineral resource tax and fee system: abolishing the resource tax, reserving and standardizing the resource compensation fee, renamed the “royalties”; reducing the value- Value-added tax to consumer value-added tax, while reducing the base of corporate income tax, adjusting the pre-tax deduction and depreciation policy of the mineral enterprise income tax, establishing a mechanism of “resource depletion and subsidy”, keeping in line with international standards and enhancing the competition of Chinese mineral enterprises in the international market force.