Discussion on Mineral Resources Taxation and Fee in China

Scientific mineral resources taxation and fee institution was not only a important mean for nation to manage mineral resources exploration and utilization,but also a safeguard of using mineral resources in reason,protecting the environment and promoting sustainable development of national economy and society.The construction of mineral resources taxation and fee institution had made great progress in China,and played a role in promoting the development of the national economy.But there was certain spatial difference and problems when comparing with the developed country in the west.It needed to be perfect,especially on resource tax and resource compensation fee.