CAJ | 학술논문

目前，中国矿产资源税费主要由一税、五费、两价款及一个收益金组成，该体系对中国矿产资源的合理开采具有积极意义，但也存在资源税定位不清、矿产资源补偿费费率过低、探采分离、遗漏环境保护税费等诸多问题。在完善后的矿产资源税费体系中，国家有四重身份，应从不同的身份出发对矿产资源的勘探开采征收税费：权利金体现的是矿产资源所有者的身份，矿业权价款体现的是勘探投资出资者的身份，矿地使用费体现的是矿区土地所有者的身份，资源特别收益金、资源耗竭补贴、环境税等体现的是公共事务管理者的身份。
목전，중국광산자원세비주요유일세、오비、량개관급일개수익금조성，해체계대중국광산자원적합리개채구유적겁의의，단야존재자원세정위불청、광산자원보상비비솔과저、탐채분리、유루배경보호세비등제다문제。재완선후적광산자원세비체계중，국가유사중신빈，응종불동적신빈출발대광산자원적감탐개채정수세비：권리금체현적시광산자원소유자적신빈，광업권개관체현적시감탐투자출자자적신빈，광지사용비체현적시광구토지소유자적신빈，자원특별수익금、자원모갈보첩、배경세등체현적시공공사무관리자적신빈。
Nowadays, the mineral resource taxation and fees in China is mainly composed of one tax, five fees, two costs and one special proceeds on oil, although the system has a positive meaning for rational exploitation. There are also many problems, such as re-source tax being unclear, mineral resources compensation fee rate being too low, exploration and exploitation being separated and ignoring the environmental protection tax. In the mineral resource taxation and fee system which is rebuilt, the country has four kinds of identity, the owner of mineral resources mainly reflected in the royalty, the exploration investor reflected in the fee of mining right, the land owner reflected in the mineral land fee, the public affairs manager reflected in the environmental tax, revenue adjustment fund and resource depletion allowance. In the end, this paper researches the tax elements of mineral resource taxation and fees related issues on the levying basis and levying amount.