矿产资源补偿费

矿产资源补偿费与矿权使用费的几点认识

Some thoughts on mineral resource compensation fee and mineral rights use fee

矿产资源补偿费征管的博弈分析及对策建议

Game analysis on mineral resource compensation levying management and countermeasure

矿产资源补偿费征收中应注意的几个问题

Some noticeable problems in course of levy compensation of mineral resources

矿产资源补偿费征收对象判析

ENGLISH Abstract Ascertain the Object of Imposing Compensation for Mineral Resources

论医疗服务收费矿产资源补偿费稽查技术初探

Primary Discussion on Checkup Measures of Compensation Fees for Mineral Resources

广西矿产资源补偿费征收管理工作存在的问题与对策

Questions in management of mineral resources ' compensation levy and Their Countermeasures

矿产资源补偿费征收难小议

Talking about the Difficulty to Tax the Compensation Fee of Mineral Resources

关于征收矿产资源补偿费有关问题的探讨

A Discussion on Imposing the Compensation of Mineral Resources

湖北省矿产资源补偿费征收管理情况分析

Analysis on Collection and Administration of Compensation for Mineral Resources in Hubei Province

建立和完善矿产资源补偿费运行机制

To establish and perfect operation mechanism for compensation fee for geology and mineral resources

浅论矿产资源补偿费征收的阻力与对策

Primary study on the obstacles and the Counter-measures in collection of mineral resource compensation fee

建立权利金制度，合理征收资源税与矿产资源补偿费；

Establishing option premium system to reasonably impose resource tax and mineral resource compensation fee ;

废除资源税和矿产资源补偿费，开征矿区使用费；

Abolish the resources tax and the mineral resources compensations fee , impose duties on the mineral area usage fee ;

文章阐述了矿产资源补偿费的特征，并对矿产资源补偿费的使用提出了建设性意见。

The paper describes the features of compensation fee for geology and mineral resources and puts out some constructive comments on its usage .

回采率系数核定不规范、征收管理规定的法律责任过于原则等问题，不同程度地影响或制约了矿产资源补偿费的征收入库，应引起注。

Some problems should be paid more attention , for they have influence or restrict on levy compensation of mineral resources to different extent .

减免石油工业的增值税、资源税和矿产资源补偿费，代之以国际通行的按滑动费率计算的矿区使用费；

VAT , resources taxes , and mineral compensation payments should be reduced or exempted while the internationally accepted sliding scale royalty system should be introduced .

利用尾矿的，免缴矿产资源补偿费；

Foreign investors engaged in the development of tailings are exempt of the compensation fees . COMPREHENSIVE UTILIZATION OF MINERAL RESOURCES AND SUSTAINABLE DEVELOPMENT OF MINING INDUSTRY ;

对高于国内同类企业水平多开采出的矿产品部分，免缴矿产资源补偿费。

Foreign-funded enterprises producing additional ore products as a result of higher mining levels over the same kind of Chinese enterprises are exempt of the compensation fees .

本文作者结合几年来矿产资源补偿费稽查工作的实践，总结并提出了若干矿产资源补偿费稽查技术手段及运用措施。

Combining with checkup practices of the last several years , the author makes sums-up and brings forward some methods and exerts measures for checking compensation fees .

美国开发及利用油气尾矿资源的基本方法和经验利用尾矿的，免缴矿产资源补偿费；

Some experiences in utilization of stripper oil-gas resources in the United States ; Foreign investors engaged in the development of tailings are exempt of the compensation fees .

同时，通过分析矿产资源补偿费征收的特征，进一步界定矿产资源补偿费征收的内涵。

At the same time , through the analysis of the characteristics of mineral resources compensation fees imposed , and further define the mineral resources compensation fees levied connotation .

按矿产品的实际销售收入征收矿产资源补偿费和税收，国有矿产资源资产和税收大量流失。

When mineral resources compensation fees and taxes are levied according to the actual sales income of mineral products , the assets and taxes of state-owned mineral resources are lost in large amount .

河南省国土资源厅即将把矿山企业回采率指标纳入考核，并和矿产资源补偿费的征收紧密挂钩，实行年审，而目前矿山企业年度回采率指标的计算方法不统一。

The mining recovery , as a annual measuring index for a mine , is adopted by Department of Land and Resources of He'nan Province , and is interrelated with mineral resource compensation fee .

抓紧实施对矿产资源补偿费、资源税进行调整，建立动态税率、费率制度，要在调整中充分考虑资源利用情况，把资源利用作为调整的条件和目的之一；

Adjust as quickly as possible mineral resource compensatory payment and resource tax , establish dynamic system of taxation and payment rate , consider full utilization level of resources and make it as the necessary conditions and goal of the adjustment ;

依法缴纳矿产资源税和资源补偿费，是实现矿产资源有偿开采的具体办法。

One of the measures is to pay mineral resources , tax and charge for compensation .

如，外商开采主矿种以外的共、伴生矿产资源的，减半缴纳矿产资源补偿费；

For instance , if foreign investors develop paragenetic and associated minerals besides the major minerals , half of the mineral resources compensation fee will be forgone .

外商投资采用先进技术，开发利用国内难利用的低品位，难选冶矿产资源的，减半征收矿产资源补偿费。

If foreign investors adopt sophisticated technologies to develop and utilize the low-grade mineral resources that are difficult to recover and refine in china , half of the mineral resources compensation fee will be forgone .

第四，深入分析矿产资源税费体系、资源税、矿产资源补偿费、增值税以及现行税收优惠政策等方面存在的主要问题。

The fourth , analyzing the problems of the tax and fee system , the resource tax , the mineral resource compensation , the value added tax and tax preference .

阐述了建立矿产有偿开采制度的重要意义和矿产资源补偿费的性质，以及经济手段对有效保护和合理开发利用矿产资源的制约作用。

The significance of setting up non-gratuitous mining rule , the property of the compensation fee and controlling function of economic measurements in protecting and reasonably mining and utilizing of mineral resources have been stated .

摘要我国采矿企业除了要交纳其它行业企业所需交纳的增值税、所得税等税之外，还需交纳矿产资源税、采矿权使用费、矿产资源补偿费。

In china , mining enterprises not only should play value-added tax and income tax like the enterprises of other industries , but also must pay the mineral resource tax , mineral right tax and mineral compensation tax .