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《Industrial Minerals & Processing》 2007-05
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Study on adjustment of tax and fee policy for mineral resources

CHEN Jia-bing(Economic Research Institute of Land andResource P.R.C.,Beijing 101149,China)  
There are special types of tax related to mining activities for mine enterprise compared with other industrial enterprises in China.It is necessary to improve these special taxes given the partial failure to achieve their set objectives.The author discusses regulation of taxation policies for China's mine enterprises to make sure that the depleted reserves can be compensated by mineral resources compensation fees and incomes from mineral products at grades can be adjusted with the resources taxation in a scientific and rational manner,and other taxation policies are well implemented to facilitate rational utilization and development of the mineral resources.
【CateGory Index】: F426.1;F812.42
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【Citations】
Chinese Journal Full-text Database 3 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 CHEN Jia-bin (Chinese Academy of Land and Resources Economics,Beijing 101149,China);Study of taxation issues of China's mining enterprises and suggestions to taxation reform[J];Mining Engineering;2003-04
3 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
【Co-citations】
Chinese Journal Full-text Database 6 Hits
1 HAN Hong-jin(Liaoning Technical University,Fuxin Liaoning,123000);On China's Reforms on the Mining-Industry Charge and Tax System[J];Contemporary Law Review;2007-02
2 Zhang Jinghua(The State Administration of Taxation Party School of CCP,Yangzhou 225007,China);China's Resource Tax Research and Reform Orientation[J];Economy and Management;2009-05
3 Ren Haibing Ji Changsheng Wang Xiaolin Li Nailiang(China University of Mining and Technology);Study on the Mineral Resource Acquisition with Compensation[J];Metal Mine;2009-02
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 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
6 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 XIE Qing-xia,LU Dong-feng(School of Law,East China University of Technology,Jiangxi Fuzhou 344000,China);Discussion on the 343 Article of Criminal Law of China——Suggestion for revising the legislation of illegal mining crime and damaging mining crime[J];Journal of Chongqing Technology and Business University(Social Science Edition);2007-02
4 WANG Bin-hui;Greening tax system in OECD and transplanting in China[J];Urban Problems;2004-05
5 HAN Hong-jin(Liaoning Technical University,Fuxin Liaoning,123000);On China's Reforms on the Mining-Industry Charge and Tax System[J];Contemporary Law Review;2007-02
6 FAN Hong-yu1,WANG Liang-jian2,LUO Neng-sheng1(1.College of Economics and Trade,Hunan University,Changsha,410079,China;2.Department of Tourism Management,Hunan Business College,Changsha,410205,China);A Summary of Present State of Assets Management Research of Mineral Resources in China[J];Scientific and Technological Management of Land and Resources;2006-01
7 ZHANG Jun1, ZHANG Zhi-li2 (1.Staff Training Center, Tangshan Iron and Steel Company, Tangshan, Hebei, 063000; 2. Resource Engineering Department, Hebei Institute of Science and Engineering, Tangshan, Hebei, 063009);ANALYSIS ABOUT MINE TAX[J];Hebei Metallurgy;2002-03
8 ;Present situation of China's resource taxation system and its perfection measure[J];Environmental Economy;2005-05
9 LI Kai-feng, XU Chang-sheng (School of Economics, HUST, Wuhan 430074, China);The Disadvantageous Effects of the Present Taxation System on the Economic Development of the Middle-Western Area in China[J];Journal of Huazhong University of Science and Technology Edition of Social Sciences;2002-02
10 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
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