CAJ | 학술논문

征收租赁型资源税是世界各国资源税改革新的趋势，澳大利亚政府的矿产资源租赁税改革伴随着各种利益博弈获得了成功推行。其中一条重要经验就是视自然资源为全体澳大利亚人民的共同财富，政府有权对私人企业在开采这些公共资源时所获得的超额利润征税，因征收资源使用费稳定不变，不能有效反映企业的盈利能力，且矿业主支付的特许使用费呈下降趋势，政府并未从矿产业的繁荣中分享到更多的收入，这就增强了澳政府出台矿产资源租赁税的信心。但是，改革的阻力来自反对党派、来自矿业巨头及其他资源开发企业，如何协调各方利益赢得公众支持，关键在于制定矿产资源租赁税的政策目标、制度框架及其政策导向，有效发挥税收政策功效，其改革中的许多经验与教训值得中国政府借鉴。
정수조임형자원세시세계각국자원세개혁신적추세，오대리아정부적광산자원조임세개혁반수착각충이익박혁획득료성공추행。기중일조중요경험취시시자연자원위전체오대리아인민적공동재부，정부유권대사인기업재개채저사공공자원시소획득적초액리윤정세，인정수자원사용비은정불변，불능유효반영기업적영리능력，차광업주지부적특허사용비정하강추세，정부병미종광산업적번영중분향도경다적수입，저취증강료오정부출태광산자원조임세적신심。단시，개혁적조력래자반대당파、래자광업거두급기타자원개발기업，여하협조각방이익영득공음지지，관건재우제정광산자원조임세적정책목표、제도광가급기정책도향，유효발휘세수정책공효，기개혁중적허다경험여교훈치득중국정부차감。
Imposing the lease type resources tax is a world. Accompanying with various kinds of interest games Australia government has been implemented successfully. new trend of resources tax reforming throughout the , the mineral resource lease tax reform Carried out by Among them, an important experience is that natural resources are the common wealth for all Australian; thus, the government has the right to impose tax on the ex- cess profits which the private companies gains in the exploitation of these public resources. Because the costs of imposing the resources tax which makes are stable, they are not able to reflect the enterpriseg profit effectively, and mine owners'pay -royalties have a descending trend. Moreover, the government did not get enough income from the prosperity of the mining industry. So the Australian government enhanced the confidence of carrying out the mineral resources lease tax. However, there is the reformation resistance coming from the anti - party, min- ing tycoon, the others resource development enterprises, and so how to coordinate the interests of all parties to win public support depends on the formulation of mineral resources lease tax policy objectives, institutional framework and its policy - oriented, and efficient tax policy. A large majority of the experiences and lessons through the reform are worthy to be learnt for the Chinese government.