改革
改革
개혁
Reform
2013年
7期
136~143
,共null页
矿产资源地下权 矿产资源地表权 矿产资源资源税费
礦產資源地下權 礦產資源地錶權 礦產資源資源稅費
광산자원지하권 광산자원지표권 광산자원자원세비
underground right of mineral resources, ground right of mineral resources, resources tax and fees ofmineral resources
通过比较国内外矿产资源有偿使用税费和一般性税费,发现我国矿产资源有偿使用税费改革不能仅就有偿使用税费本身进行局部改革。应从三个层面明晰改革取向：第一层,关于矿产资源有偿使用税费的理论依据、税费关系等问题;第二层,关于一般性税费中流转税和要素税的比例结构＂倒置＂的问题;第三层,关于一般性税费与有偿使用税费的比例结构不均衡的问题。
通過比較國內外礦產資源有償使用稅費和一般性稅費,髮現我國礦產資源有償使用稅費改革不能僅就有償使用稅費本身進行跼部改革。應從三箇層麵明晰改革取嚮：第一層,關于礦產資源有償使用稅費的理論依據、稅費關繫等問題;第二層,關于一般性稅費中流轉稅和要素稅的比例結構＂倒置＂的問題;第三層,關于一般性稅費與有償使用稅費的比例結構不均衡的問題。
통과비교국내외광산자원유상사용세비화일반성세비,발현아국광산자원유상사용세비개혁불능부취유상사용세비본신진행국부개혁。응종삼개층면명석개혁취향：제일층,관우광산자원유상사용세비적이론의거、세비관계등문제;제이층,관우일반성세비중류전세화요소세적비례결구＂도치＂적문제;제삼층,관우일반성세비여유상사용세비적비례결구불균형적문제。
Comparing taxes and fees of paid use of mineral resources and general taxes and fees in and out of China, this article finds out that, the reform of the taxes and fees of paid use of mineral resources should not be a partial reform concerning taxes and fees of paid use itself, but clarify three level orientations, questions about the theoretical basis and relationship between taxes and fees of paid use of mineral resources, questions about inverted proportion structure of circulation taxes and factor taxes in general taxes and fees, and questions about unbalanced proportion structure of general taxes and fees and taxes and fees of paid use.
