CAJ | 학술논문

矿业开发者应当缴纳的费税包括:土地使用费、矿区使用费、探矿和采矿权使用费、探矿和采矿权价款、矿产资源补偿费、矿产资源税等.对中国各项矿业费税性质的理解和评论,其要点是:①按照开发矿藏所得超额利润收缴资源补偿费,是行施矿藏国有权的需要;②先行开发者投入的勘探和开采准备资金是义无反顾的和并非时时全额有效的“沉没成本”,如若据此向后续开发者收取探矿权和采矿权价款,其实是预支部分资源补偿费;③所谓矿业改制,就是把矿藏开发权人向国库缴纳资源补偿费的制度,改为按其投资额分配超额利润,其法理性有待重新审视.
광업개발자응당격납적비세포괄:토지사용비、광구사용비、탐광화채광권사용비、탐광화채광권개관、광산자원보상비、광산자원세등.대중국각항광업비세성질적리해화평론,기요점시:①안조개발광장소득초액리윤수격자원보상비,시행시광장국유권적수요;②선행개발자투입적감탐화개채준비자금시의무반고적화병비시시전액유효적“침몰성본”,여약거차향후속개발자수취탐광권화채광권개관,기실시예지부분자원보상비;③소위광업개제,취시파광장개발권인향국고격납자원보상비적제도,개위안기투자액분배초액리윤,기법이성유대중신심시.
@@@@The fees and taxes paid by the mining developers should include land use fee, mining royalty, charges of using the exploration and mining rights, the price of the exploration and mining rights, mineral resources compensation fees, and mineral resources tax. Through understanding and commenting on the nature of all mining fees and taxes in China, this paper points out that resources compensation fees collection according to the excess profits obtained from the development of mineral deposits is the need for implementing state-owned mineral rights. The prepared fund for exploration and exploitation that the developers in advance invested is sunk cost;and if the price of the exploration and mining rights shall be charged to subsequent developers by the developer in advance in accordance herewith, as it is to prepay the part of resource compensation. Mining industry restructuring, this is to change the system that the holders of mineral development rights pay resources compensation to national treasury into distribution of excess profit according to their investment, whose legality are being looked on.