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《Journal of Shijiazhuang University of Economics》 2007-04
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Theoretical and Practical Study on Mineral Resource Tax in China

ZHANG Ju-gang,ZHOU Ji-guang(Shijiazhuang University of Economics,Shijiazhuang,Hebei 050031)  
The study introduces the problems existed in the levying practice of mineral resource tax in China.Then,authors analyze the theoretical principle of mineral resource taxation and the "externalities" function of internal resource tax combined with property the rights theory.Based on the dual economy in mining economy of China,the levying purpose and objects of resource tax should be reformed.
【CateGory Index】: F426.1;F812.42
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【References】
Chinese Journal Full-text Database 1 Hits
1 ZHANG Ju-gang(Shijiazhuang University of Economics,Shijiazhuang,Hebei 050031,China);A Research on the Negative Externalities of Environment in the Exploitation of Mineral Resources——A Perspective of Neo-institutional Economics[J];Natural Resource Economics of China;2009-07
【Citations】
Chinese Journal Full-text Database 2 Hits
1 TAO Shu ren 1, GAO Ying 2(1 Department of Management, Beijing Campus, China University of Mining and Technology,Beijing 100013,China;2 Department of Synthesize Editorial, Petroleum Industry Press,Beijing 100011, China);Some suggests for improvement the system when China put in WTO[J];Journal of China Coal Society;2003-05
2 ZHANG Wen ju(Ministry of National Land and Resources);EVOLUTION AND DEVELOPMENT ORIENTATION OF PROPERTY RIGHTS SYSTEM OF MINERAL RESOURCES IN CHINA[J];CHINA GEOLOGY & MINING ECONONIC;2000-01
【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 Li Chuan1,2(1.School of Biological and Environmental Science and Technology,Dalian University of Technology,Dalian 116024,China;2.Liaoning Academy of Environmental Sciences,Shenyang 110031,China);Content and Method of Environmental Impact Assessment of Mineral Resources Plan[J];Environmental Science and Management;2007-01
2 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
3 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
4 PANG Xiaoli1,JI Changsheng2(1.School of Energy and Safety Engineering,China University of Mining and Technology,Xuzhou,Jiangsu,2210082.Equipment Department,China University of Mining and Technology,Xunzhou,Jiangsu,221008);Probe into Taxation Management Reform of Mineral Resources[J];Jiangxi Coal Science & Technology;2007-03
5 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
6 FENG Rui;The Environmental Impact Assessment of the Master Plan of the Mining Area——Taking the Environmental Impact Assessment of the Master Plan of Datong Mining Area as the Example[J];Sci-Tech Information Development & Economy;2008-22
7 YANG LiyaMA Qiu(Liaoning technical university, Fuxin 123000,China);Further Analysis to the Function of Mining Right[J];Journal of Liaoning University Philosophy Social Sciences Edition;2003-05
8 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
9 ZHANG Ju-gang(Shijiazhuang University of Economics,Shijiazhuang,Hebei 050031,China);A Research on the Negative Externalities of Environment in the Exploitation of Mineral Resources——A Perspective of Neo-institutional Economics[J];Natural Resource Economics of China;2009-07
10 Yang Liya Ma Qiu (Liaoning technical university, Fuxin 123000);THE DEFINITION OF THE NATURE OF MINING RIGHT[J];China Mining Magazine;2004-12
【Co-references】
Chinese Journal Full-text Database 10 Hits
1 YU Jian-liang (School of Business Administration,Hunan University,Changsha,Hunan 410082,China);Value Compositions and Mining Strategies of Mineral Resources[J];The Theory and Practice of Finance and Economics;2007-06
2 Yin JianHua;Analysis on China rare earth products import & export trade in 2006 and forecast in 2007[J];World Nonferrous Metals;2007-04
3 Liao Zuohong1,2 Li Xiaozhao2 Zhang Lili (1. School of Resources and Environmental Engineering of Wuhan University of Technology,Hubei Wuhan 430070; 2. School of Application and Science of JiangXi University of Technology Jiangxi Ganzhou 341000);Price Competition of Chinese Rare Earth:Viewed from Game Theory[J];Science Technology and Industrial;2005-12
4 CHENG Jin-hua,WU Qiao-sheng(Faculty of Humanities and Economics,China University of Geosciences,Wuhan 430074,China);A Summary of Mineral Resource Economics Study in China[J];Journal of China University of Geosciences(Social Sciences Edition);2003-06
5 ZHANG Yun,LI Guo-ping(School of Economics and Finance, Xi′an Jiaotong University,Xi′an 710061,China);The Compensation Mechanism of Mineral Resources User Cost[J];Journal of China University of Geosciences(Social Sciences Edition);2005-03
6 HU De-sheng(School of Law,Zhengzhou University,Zhengzhou 450001,China);Research on Several Fundamental Issues in Amending The Mineral Resources Law of PRC[J];Journal of China University of Geosciences(Social Sciences Edition);2007-06
7 JIAO Yan-peng(Law School,Tianjin Normal University,Tianjin 300387,China);On the Reform of China's Mining Right Legal System[J];Journal of China University of Geosciences(Social Sciences Edition);2007-06
8 YUAN-Shao-feng(Department of Land Resources Management,College of Public Administration,Zhejiang University of Industry and Business,Hangzhou 310035,China);Resources Using Status and the Establishment of Saving Mechanism Framework in China[J];Areal Research and Development;2007-01
9 ZHANG Ping;Analysis on the Current Status of World Rare Earth Market and China's Countermeasures[J];Journal of International Trade;2006-10
10 CHEN Jue (Hunan Rare Earth Metals Materials Institute,Changsha 410014,China);Present Situation and Countermeasure Suggestions on Rare Earth Industry Development in Our Country[J];Hunan Nonferrous Metals;2007-03
【Secondary Citations】
Chinese Journal Full-text Database 1 Hits
1 Tao Shuren (China Mining Engineering University 100083);STUDY OF ECONOMIC AND TAX POLICY FOR MINING ENTERPRISES IN CHINA[J];China Mining Magazine;2001-04
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