Research on Mineral Resource Tax from the Modern Taxation Perspective

Abstract

Mineral resource tax is an old tax category,its taxation should fully embody the finance,equity and efficiency principles of modern taxation.The royalty of state-owned mineral resources possesses the nature of taxation and the developed countries usually obtained the state-owned mineral resource owner's income by the form of rent tax.In the model of financial decentralization,the local government should get compensation for its public service cost provided in mineral resource exploitation by mineral resource taxation,and share the rent income from mineral resource exploitation with the central government.