我國稀土資源稅費體系改革研究.pdf

1、 分類號： 密 級： U D C： 學(xué) 號： 碩 士 學(xué) 位 論 文 2018 年 5 月 25 日 我國稀土資源稅費體系改革研究 我國稀土資源稅費體系改革研究 Research on Rare Earth Resource Taxes System Reform 學(xué) 位 類 別： 工程碩士 作 者 姓 名： 宋長健 學(xué) 科、專 業(yè)： 礦業(yè)工程 指 導(dǎo)

2、教 師： 毛克貞 教授 研 究 方 向： 礦業(yè)貿(mào)易與投資 Abstract II Abstract One of the premises of resources distribution is the coordination of resource price and resource value. However, the lack of resource value compensation i

3、s common to see in rare earth industry. The core reason is that there are no relative designs on ‘resource value’ idea, especially the influence of the tax management system under ‘Planed Economy’. Therefore, what is mor

4、e important is that a market way has to be used to uncover resource value and environment cost has to be added into production costs, realizing the coordination between resource value and price, promoting the protection

5、of resource the relationship between different tax items was clarified. What’s more, the tendency of resource taxation reform was summarized. Thirdly, this paper elaborated China’s rare earth taxes system and gave a bri

6、ef introduction of the development of China’s rare earth taxes system. Taking the background and purpose of each reform as reference, this paper analyzed the main problems in taxes system and the core reasons which cause

7、 those problems. Then the mechanism to solve the price problems and the different interest bodies was introduced Fourthly, this paper redesigned the rare earth taxation system under several principles and purposes and d

8、etailed the reform mechanisms, the range and method. What’s more, the auction idea was introduced to realize the “royalty”. Fifthly, this paper took a rare earth mine as example, evaluating the value under new taxation s