CAJ | 학술논문

魁北克省是加拿大的重要省份之一，矿产资源十分丰富，矿业已成为其支柱产业。本文概述了魁北克省的矿业简况和最新的矿业主管部门，详细介绍了包括勘探许可证、请求权、采矿租约等矿业权类型及其有效期和获取方式在内的矿业权的设置情况，总结了加拿大联邦和魁北克省对矿业公司征收的权利金、公司所得税和增值税等主要税费种类和税率，还重点介绍了该省为鼓励矿业开发而制定的战略举措和税费优惠政策，最后分析了未来投资该省可能存在社会、政策和成本等方面的风险，并提出相应的建议，以对我国有意赴该省进行矿业投资的矿业公司提供参考。
괴북극성시가나대적중요성빈지일，광산자원십분봉부，광업이성위기지주산업。본문개술료괴북극성적광업간황화최신적광업주관부문，상세개소료포괄감탐허가증、청구권、채광조약등광업권류형급기유효기화획취방식재내적광업권적설치정황，총결료가나대련방화괴북극성대광업공사정수적권리금、공사소득세화증치세등주요세비충류화세솔，환중점개소료해성위고려광업개발이제정적전략거조화세비우혜정책，최후분석료미래투자해성가능존재사회、정책화성본등방면적풍험，병제출상응적건의，이대아국유의부해성진행광업투자적광업공사제공삼고。
Quebec is one of the most important provinces of Canada,which is rich in mineral resources, and the mining has become a pillar industry for economy.This paper outlines the mining overview and mining authorities,and introduces mining titles setting in detail,including different mining rights, corresponding terms and applications.Also,it summarizes main federal and provincial taxes and the rates, which covers mining tax,value-added tax and corporation income tax,etc.and focuses on mineral strategies and tax preferential policies for attracting mining investments.Finally,it analyzes the risks that mining investment possibly faces social risk,policy risk and cost risk in Quebec province,and puts forward some advice for Chinese “going out”mining companies.