Research on Tax and Fee System and Elements of Chinese Mineral Resources

Nowadays,the mineral resource taxation and fees in China is mainly composed of one tax,five fees,two costs and one special proceeds on oil,although the system has a positive meaning for rational exploitation. There are also many problems,such as resource tax being unclear,mineral resources compensation fee rate being too low,exploration and exploitation being separated and ignoring the environmental protection tax. In the mineral resource taxation and fee system which is rebuilt,the country has four kinds of identity,the owner of mineral resources mainly reflected in the royalty,the exploration investor reflected in the fee of mining right,the land owner reflected in the mineral land fee,the public affairs manager reflected in the environmental tax,revenue adjustment fund and resource depletion allowance. In the end,this paper researches the tax elements of mineral resource taxation and fees related issues on the levying basis and levying amount.