Evolution,Problems and Improvement of Tax & Fee System of Mineral Resources in China

There are many problems existed in the tax fee system of the mineral resources:errors in defining the nature of tax fee,confusion adjustment of interest relationships,contravention between income distribution and uttilization with legal definition,over lowering tax level and irrational collection method,the lag and instability of policy implementation,and the ingnorance of adjusting important interest relationships.In order to improve the taxfee system,government should reform the resource tax according to the reform of property tax,making the royalty of mineral resources to embody the benefits of mineral resources owners,making the special service charge to represent administrative rights of government in the mining industry,and regulating the resource benefits relationship between intrageneration and intergeneration through resonable distribution and utilization of income from the tax fee of the mineral resources.