CAJ | 학술논문

目前，我国政府矿产资源收益包括三方面，一是国家规定的矿产资源税费，包括资源税、矿产资源补偿费、探矿权使用费与采矿权使用费、探矿权价款与采矿权价款；二是各地方政府征收的特定矿产资源税费；三是矿业权拍卖或挂牌出让成交价中的溢价收益。针对当前矿产资源税费制度存在的问题，例如矿产资源税费重复征收、征收依据不合理、相关法律法规不适应当前经济发展和征收标准不能促进矿产资源的合理配置与合理开发利用等等，提出进行矿业税费制度改革和完善的建议，包括加强国内外调研、做好税费制度改革的基础工作，加强理论研究、理清矿产资源税费性质，完善立法，搞好国家层面的制度设计等等。
목전，아국정부광산자원수익포괄삼방면，일시국가규정적광산자원세비，포괄자원세、광산자원보상비、탐광권사용비여채광권사용비、탐광권개관여채광권개관；이시각지방정부정수적특정광산자원세비；삼시광업권박매혹괘패출양성교개중적일개수익。침대당전광산자원세비제도존재적문제，례여광산자원세비중복정수、정수의거불합리、상관법율법규불괄응당전경제발전화정수표준불능촉진광산자원적합리배치여합리개발이용등등，제출진행광업세비제도개혁화완선적건의，포괄가강국내외조연、주호세비제도개혁적기출공작，가강이론연구、리청광산자원세비성질，완선입법，고호국가층면적제도설계등등。
The mineral resources profit in China comes from three aspects .One is State's mineral resources taxes ,including resource tax ,mineral resources ,compensation ,prospecting fee and mining royalties ,prospecting and mining rights premium price .Another is local government specific mineral resources taxes .The last one is the extra profit from mining auction or the Bid Price .Aiming at the problems in the mineral resources profit system ,such as repeat mineral resources taxes ,unreasonable levied reason , relevant laws and regulations unsuited to the current economic development ,levy standards not promote the mineral resources rational allocation and utilization ,etc ..The countermeasures were put out ,including doing basic domestic and foreign research for the tax reform ,conducting theoretical study to clarify the nature of mineral resource taxes ,improve legislation for improving the tax system design ,etc ..