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《Journal of China Coal Economic College》 2002-02
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Theories of Mineral Resources Tax and Fee in China and Their Applications

WANG Guang-cheng (Dept. of Management Science and Engineering,China Coal Economic College, Yantai 264005,China)  
The evolutional process for the tax and fee institution of the mineral resources in China is discussed systematically in the paper. The main problems in the present tax and fee institution of the mineral resources are analyzed. The objective conditions of the building of the compensation institution of mineral resources and its positive influences on China's economical system reform are also discussed. The policy advice for reforming the tax and fee institution of the mineral resources are given finally.
【Fund】: 国家自然科学基金项目 (70 1730 34 ) ;; 山东省自然科学基金项目 (Q99G14)
【CateGory Index】: F812.424
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4 HE Yong liang 1,HU Nai liang 2 (1.State Economic and TradeCommission of Gold Bureau, Beijing 100011, China; 2.University of Science and Technology, Beijing 100083,China);Researches for valuation of gold resource as asset[J];GOLD SCIENCE & TECHNOLOLGY;1999-06
5 ZHAO Gan , SUI Jiangling(Information Center of Geological and Mineral Resources of Jiangxi Province, Nanchang 330201,China);ON THE MINING RIGHT MARKET[J];JIANGXI GEOLOGY;2000-03
6 WANG Jin-zhou(College of Management,Yangtze University,Jingzhou Hubei 434023);The Conflict between China's Mineral Rights and Mining Land Institution and Countermeasure[J];Journal of Yangtze University(Social Sciences);2006-03
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【Secondary References】
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1 Xue Huifeng1,2,Zhou Yichen2(1.Bills Room,Environmental Protection and Resources Conservation Committee,the National People's Congress, Beijing 100034,China; 2.Environmental and Economic Policy Research Room,Chinese Research Academy of Environmental Sciences, Beijing 100012,China);It Is Time for Propelling Resources Tax Reform[J];Environmental Science and Management;2009-05
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4 ZOU Ai-yong,WANG Chun-xia(Northwest University of Political Science and Law,Xi'an 710063,China);On Environment Tax[J];Journal of China University of Mining & Technology(Social Science);2009-02
5 WU Wen-sheng1,2,MENG Li-xian2,JI Shu-ling2(1.Fujian Normal University,Fuzhou,Fujian 350108;2.Shijiazhuang University of Economics,Shijiazhuang,Hebei 050031);A Review on the Studies of the Development of Privately Operated Mining Industry[J];Journal of Shijiazhuang University of Economics;2009-06
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