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《Jiangxi Coal Science & Technology》 2007-03
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Probe into Taxation Management Reform of Mineral Resources

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)  
The authors have pointed out the key problems of the present taxation system for mineral resources,and put forward some suggestion on reform of taxation system——such as canceling resources tax,changing resources compensation into optional money to build a bonus system,which would be in line with international practice and guarantee the rights of our country.
【CateGory Index】: F812.42;F426.1
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