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《Contemporary Law Review》 2007-02
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On China's Reforms on the Mining-Industry Charge and Tax System

HAN Hong-jin(Liaoning Technical University,Fuxin Liaoning,123000)  
At present,the main problems of China's mining-industry charge and tax system lie in: over-heavy burden on mining-industry charge and tax;too complicated tax system;introduction of some types of tax inappropriate with the features of China's mining-industry.All mentioned above are terribly retarding the sustainable development of China's mining-industry.The paper makes an analysis of the difference between China's mining-industry charge and tax system and that of some foreign countries by firstly,introducing special charge and tax system related to mining-industry in some foreign countries and then,on the basis of that,puts forward relevant measures to improve China's current mining-industry charge and tax system.
【CateGory Index】: D922.22;F812.42
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【References】
Chinese Journal Full-text Database 1 Hits
1 LI Hui-ling(Law School of Hunan Normal University,Changsha,Hunan 410081,China);On Greenization of Value-added Tax in China[J];Presentday Law Science;2009-05
【Citations】
Chinese Journal Full-text Database 2 Hits
1 LIU Yu-yi(Beijing University of Science and Technology, Beijing 100083,China);The Current Situation and Improvement of the Taxes of Mineral Industry in China[J];Mining Research and Development;2003-05
2 Feng Ling-jun, LI Zi-ru (Commercial College of the Central South University,Changsha,Hunan 410083,China);Research on the Taxation System of Resource Tax in the Development of Mine Enterprises[J];Mining Research and Development;2003-S1
【Co-citations】
Chinese Journal Full-text Database 9 Hits
1 WANG Guang-cheng (Dept. of Management Science and Engineering,China Coal Economic College, Yantai 264005,China);Theories of Mineral Resources Tax and Fee in China and Their Applications[J];Journal of China Coal Economic College;2002-02
2 Yuan Huaiyu,Li Keqing,Liu Baoshun;ON THE RELATIONSHIP OF GEOLOGICAL ASSETS EVALUATION AND CIRCULATION PRICE OF MINING RIGHT WITH MINING TAXING STANDARD[J];GEOLOGY AND PROSPECTING;1999-06
3 LIU Xin-mei,XU Run-fang,YAN fang(School of Management,Xi'an Jiaotong University,Xi'an 710049,China);The Resource Taxation's Effect on the Cumulated Output of Exhaustible Resources under Perfect Competition[J];Systems Engineering;2008-01
4 CHEN Jia-bing(Economic Research Institute of Land andResource P.R.C.,Beijing 101149,China);Study on adjustment of tax and fee policy for mineral resources[J];Industrial Minerals & Processing;2007-05
5 He Zhengchu(Zhejiang NormalUniversity) Bao Aihua(Changsha Instituteof Mining Research) Li Ziru Xu Shu Feng Lingjun(Central SouthUniversity) Chen Wenjun(Hunan EconomicalManagement Cadre College);Study On Tax and Fee Burden on China's Nonferrous Metal Mines[J];Metal Mine;2003-10
6 REN Yi-xin~1,LI Ying-de~2,SUN Pi-yue~3,Zong Ke~4(1.Management Department,Shandong University of Science and Technology,Tai′an 271019,Shandong,China;2.Resource and Environment College,Shandong University of Science and Technology,Qingdao 266510,Shandong,China;3.Yankuang Xinlu Co,Zoucheng 273500,Shandong,China;4.Economic Management College,Shandong University of Science and Technology,Qingdao 266510,Shandong,China);Study On Relation between Resources Recycle Rate and Expenses[J];Mining and Metallurgical Engineering;2006-03
7 Jiang Jianming(Anhui Evaluation Center of Mineral Resources Reserves);Analysis of Mining Tax System by Examples[J];Express Information of Mining Industry;2007-05
8 JIN Xiao-tian(Wuhan Institute of Chemical Technology, Wuhan, Hubei 430073, China );The Significance of Ratio of Mining Recovery and Its Influences on Charge of Compensation Tax for Mineral Resources[J];Mining Research and Development;2004-05
9 Wang Xinhua1,Zong Ke1,Zhang Lisha2,Ren Yinxin1(1.Shandong University of Science and Technology,Qingdao,Shandong 266510,China;2.Finance Department of Yanzhou Mine Group,Yanzhou,Shandong 272000,China);Study On the Price-Tax Revenue-Compensation Mechanism for Resources Mining[J];Mining Research and Development;2007-01
【Co-references】
Chinese Journal Full-text Database 10 Hits
1 WANG Guang-cheng (Dept. of Management Science and Engineering,China Coal Economic College, Yantai 264005,China);Theories of Mineral Resources Tax and Fee in China and Their Applications[J];Journal of China Coal Economic College;2002-02
2 Wang Lingbi,Du Bin(China University of Petroleum,Beijing102249; Shengli-highland Company,Dong ying,Shandong 257091);Study of Tax Policy on Petroleum Enterprises[J];Communication of Finance and Accounting(Academy Version);2006-11
3 Dai Yongsheng;Analysis of lawful attribution of mining rights at home and abroad[J];World Nonferrous Metals;2006-02
4 ZHU Guang-yao (State Ministry of Finance,Beijing 100820,China);Bring finance and revenue roles into play to promote resources conservation and environmental protection[J];Power Demand Side Management;2007-05
5 WANG Xiao-ling (Dongbei University of Finance & Economics, Dalian, Liaoning 116025);Research on Tax Policies for Promoting Sustainable Development[J];Journal of Shijiazhuang of University of Economics;2004-06
6 CHEN Jia-bing(Economic Research Institute of Land andResource P.R.C.,Beijing 101149,China);Study on adjustment of tax and fee policy for mineral resources[J];Industrial Minerals & Processing;2007-05
7 ;Present situation of China's resource taxation system and its perfection measure[J];Environmental Economy;2005-05
8 OUYANG Shan GAN Kai-peng(School of Law,Yunnan College of Finance and Economics,Kunming Yunnan 650221);A Tentative Discussion on China's Legal Mining Rights Exchange System[J];Journal of Yangtze University(Social Sciences);2007-01
9 YU Zhen-guo (Economy Research Institute, China Land Resource Department, Beijing 101149, China);Property Right Attribute of Mining Right and the Perfection of the Law[J];Journal of China University of Mining and Technology(Social Science);2004-01
10 Huang Xianfang (International Economic and Trade Co.,Baoshan Stee);On Several Problems in Royalty Market and Assessment[J];Express Information of Mining Industry;2003-03
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