可持续发展视角下的矿产资源税费制度

现代经济建立在矿产资源大规模开发利用基础上,矿产资源税费制度是可持续发展的关键.为此必须:合理设计矿产资源税费体系,补偿使用者成本的矿产资源租,补偿矿产资源开发、加工和利用环境成本的环境税和矿产品消费税,矿业行政性收费和其它矿业税收(以上为矿产资源经济租).科学确定矿产资源税费水平,矿产资源租要考虑资源级差租和市场稀缺租并以从价比例税方式征收,生态税性质的矿产品消费税如燃油税以从量定额税为宜,在此基础上要适当降低传统的流转税和劳动与资本所得税.在中央与地方、当代人与后代人之间合理分配和使用矿产资源税费收入,建立起预算透明、专款专用的绿色财政预算制度.

On the Tax and Fee System of Mineral Resources from the Perspective of Sustainable Development

Modern economy is built on the basis of large-scale development and exploitation about mineral resources.The tax and fee system of mineral resources is the key factor of sustainable development.Therefore,it is necessary to design the tax and fee system of mineral resources appropriately,which include the rent of mineral resources to compensate for the cost of users,the environment taxation to compensate for the development,processing of mineral resources and the exploitation of environment cost,the consumpt...