CAJ | 학술논문

矿产资源作为不可再生的稀缺资源，对国民经济发展和国家安全具有重要意义。我国矿产资源税费体系虽然已经建立，但是，仍然存在国家所有者权益地位不突出、重复征收造成的矿业企业负担过重等问题。对于现行矿产资源收益体系的反思：矿产资源补偿费未能成为国家矿产资源所有权人的主要收益形式；资源税与资源补偿费发生重合，混淆了国家所有者权利与政治国家权力；价款异化，混淆了国家的资源资产权益与国家参与投资活动的资本权益。我国矿产资源收益体系的重构：改变称谓，变资源补偿费为权利金；协调资源税与权利金；价款制度还原于矿产资源收益体系之外。
광산자원작위불가재생적희결자원，대국민경제발전화국가안전구유중요의의。아국광산자원세비체계수연이경건립，단시，잉연존재국가소유자권익지위불돌출、중복정수조성적광업기업부담과중등문제。대우현행광산자원수익체계적반사：광산자원보상비미능성위국가광산자원소유권인적주요수익형식；자원세여자원보상비발생중합，혼효료국가소유자권리여정치국가권력；개관이화，혼효료국가적자원자산권익여국가삼여투자활동적자본권익。아국광산자원수익체계적중구：개변칭위，변자원보상비위권리금；협조자원세여권리금；개관제도환원우광산자원수익체계지외。
As a kind of non-renewable rare resources, mineral resources are important for national economic development and national security. This paper argues that although the tax system of mineral resources has been built, there are still no prominent national ownership interests; and the mining enterprises get a bit overburden for repetitive collection. And this paper relfects that mineral resources compensation fees have failed to become the main income form of state ownership of mineral resources. Tax on natural resources has overlapped with resource compensation fee, so confounding the state ownership with national political power. Owing to the price dissimilation, there is confusion between the national resource assets rights and the rights and interests of the capital when the state participates in the activities of investment. Finally, this paper offers some measures for reconstructing China's income system of mineral resources:changing the appellation, such as mineral resources compensation fees as royalty;coordination of resource taxes and royalties;and the system of price should be excluded income system of mineral resources.