CAJ | 학술논문

在对影响矿产资源税收制度持续创新原因进行理论研究、问卷调查基础上，建立因子分析模型并实证分析，进行合理排序、成因分析、因子检验与评价。经理论分析与因子权重评价得出结论：矿产资源税收制度改革应该从提高资源开采利用效率、促进地方经济发展、增加资源富集地政府与居民收入、生态环境保护等方面入手，改革动作应主次分明、重点突出，调整完善现行矿产资源税收制度机制，扩大从价计征范围，建立生态补偿机制，完善矿产资源收益分配制度框架。
재대영향광산자원세수제도지속창신원인진행이론연구、문권조사기출상，건립인자분석모형병실증분석，진행합리배서、성인분석、인자검험여평개。경이론분석여인자권중평개득출결론：광산자원세수제도개혁응해종제고자원개채이용효솔、촉진지방경제발전、증가자원부집지정부여거민수입、생태배경보호등방면입수，개혁동작응주차분명、중점돌출，조정완선현행광산자원세수제도궤제，확대종개계정범위，건립생태보상궤제，완선광산자원수익분배제도광가。
Based on the theoretical research and the questionnaire investigation of the factors influencing the sustainable innovation of the tax system of mineral resources,the authors construct a factor analysis model and make an empirical analysis,including reasonable sorting,cause analy-sis,factor test and evaluation. Upon the theoretical analysis and the evaluation of factor weight e-valuation,the authors draw the following conclusion that the reform of tax system on mineral re-sources should start from improving the utilization rate of resource exploitation,promoting the de-velopment of local economy,increasing the incomes of governments and residents in places with a-bundant resources and protecting the ecological system. The reform should put emphasis on adjus-ting and optimizing the current tax system mechanism of mineral resources,expanding the scope of price-based reform,establishing ecological compensation mechanism and improving the frame-work of the income distribution system of mineral resources.