单纯依靠出口配额和出口关税等措施并不能从根本上解决资源保护问题。目前，市场经济矿业大国几乎都建立了以权利金制度为核心的矿业税收制度。通过征收适当的权利金可防止矿山企业“采富弃贫”，造成矿产资源的浪费，且国内资源税是国内税，并不区分资源是出口还是内销，故不会对国内外企业造成差别化待遇，可避免类似原材料贸易争端案的发生，使本国在国际谈判和国际定价协商中掌握更多主动权。我国亟待完善资源税制度，以保护国内资源开发利用的可持续发展。

Only depend upon the export quota and export tariff measures can not fundamentally solve resource protection.At present,Big mining power market economy almost all set up with royalty system as the core mining tax system.Through the collection of appropriate royalty can prevent the mine enterprise"Mining rich abandon poor",Cause the waste of mineral resources,And domestic resources tax is the tax,Do not distinguish between resource is export or sale in domestic market,The domestic and foreign enterprises will not cause differentiation treatment,Can avoid such raw materials trade dispute case happened,The nation in the international negotiations and international pricing negotiations master more initiative.Our country to improve the system of taxes on resources,In order to protect domestic resources development and utilization of sustainable development.

　　前车之鉴

Lessons drawn from others' mistakes

　　中国一贯强调设置出口配额和出口关税的目的是保护资源和环境。合理保护自然资源是世界贸易组织(WTO)允许的，但前提是对国内外企业一视同仁。2009年，美国、欧盟、墨西哥三方针对中国对用于钢铁、铝和化工产品生产的铝土、焦炭、镁、锌、萤石等9种原材料出口实施配额和出口关税的做法向WTO提起诉讼，认为此举违反了中国的入世承诺，并认为中国对这9种原材料进行出口限制，推高了国际市场的原材料价格，并使得中国相关企业在国际竞争中获得“不公平优势”。

China has consistently stressed set export quotas and export tariffs purpose is to protect the resources and environment.Reasonable protection of natural resources is the world trade organization(WTO)allowed,But the premise is to the domestic and foreign enterprises alike.In 2009,,The United States/The European Union/Three Mexican party for iron and steel in China/Aluminum and chemical products production of alumina/coke/magnesium/zinc/Fluorite 9 types raw materials exports in quotas and export tariffs to WTO practice of a lawsuit,Think this violation of the China's wto commitments,And to think that China's the 9 kinds of raw materials for export restrictions,Pushing up the prices of the raw materials in the international market,And make the relevant enterprise in the international competition gain"Unfair advantage".

　　2011年7月，世贸组织专家组发布报告，认定中方取消了出口限价等有关措施，但裁定中方涉案的出口关税和出口配额措施不符合中方承诺和世贸规则，且未满足保护可用尽自然资源等例外条款的条件。2011年8月31日，中方就原材料出口限制案向世贸组织争端解决机构提出上诉，要求推翻专家组报告的部分裁决。

In July 2011,The world trade organization (wto) panel report,That China cancelled export price and other relevant measures,But the ruling involved export tariffs and export quota measures do not conform to the Chinese commitment and the wto rules,And does not meet the protection of natural resources can be used, such as the condition of escape clause.August 31, 2011,China is the raw material export restrictions to the wto dispute settlement mechanism of appeal,Request to overthrow group report part of the award.

　　2012年1月30日，WTO上诉机构(DSB)就该案作出裁决报告，称中国不公平地限制广泛用于钢铁、铝和化工产业的9种原材料的出口，并称“中国必须降低出口关税，解除出口限额”，以符合其作为世界贸易组织成员的义务，并且驳回中国基于环境保护或供应短缺对初步裁定提出的上诉请求。

On January 30, 2012,WTO appeal body(DSB)Is the case report an award,Said China unfairly limit are widely used in iron and steel/Aluminum and chemical industry raw materials of nine export,said"China must reduce export tariffs,Remove export quota",To meet it as a member of the world trade organization's obligation,Based on environmental protection in China and rejected or supply shortages to put forward the preliminary decision to appeal.

　　对此裁决，中国商务部表示，中方将认真评估世贸组织裁决，并根据世贸规则对资源类产品实施科学管理，实现可持续发展。随后，中国在《2013年关税实施方案》中明确，自2013年1月1日起实施的新关税中，取消出口的铝土、焦炭、黄磷、萤石、镁、锰、金属硅、碳化硅和锌9种原料产品的关税。

This award,China's commerce ministry said,The Chinese side will carefully evaluated the wto ruling,And according to the wto rules for resource products the implementation of scientific management,To realize the sustainable development.then,In China[2013 tariff implementation plan]Clearly in the,Since January 1, 2013 the implementation of the new tariffs,Cancel the export of alumina/coke/Yellow phosphorus/fluorite/magnesium/manganese/Silicon metal/Silicon carbide and zinc 9 kinds of raw material product tariff.

　　稀土之危

Rare earth from the

　　很明显，此番争端涉及中国实施的出口配额和关税议题。虽然该裁决未涉及中国稀土出口政策，但细究之下，中国近年来一直致力于对稀土采矿和加工业务进行整合和清理，对稀土出口实施配额管理，这一领域很可能成为下一个争议目标。前述诉讼案实为欧美“投石问路”之举，终裁结果很可能引领欧美将我国稀土出口限制措施诉诸WTO。美国和其他国家的反应就是印证，如美国贸易官员表示，对中国原材料出口限制诉讼的裁定可能将为如何针对中国限制稀土出口采取行动提供帮助；美国贸易代表罗恩·柯克称，WTO该裁定对美国来说是个巨大胜利，可能会引发美国和欧洲对中国稀土出口采取类似行动；欧盟贸易专员卡洛·德古赫特敦促中国采取行动：“现在中国须尽快取消这些出口限制，希望中国对整个出口制度(包括稀土)进行政策调整，以符合WTO的规定。”

obviously,This "disputes involving the implementation of China's export quotas and customs issues.Although the decision did not involve China rare earth export policy,But under the canvass,China has in recent years has been committed to rare earth mining and processing business to carry on the conformity and cleaning,Rare earth export to the quota management,This area is likely to become a controversial goal.The lawsuit as Europe and the United States"Testing of the waters"an,The final result is likely to lead Europe and the United States in the rare earth export restrictions resort to WTO.The United States and other countries of the reaction is confirm,Such as the United States trade officials say,Raw materials for China export restrictions of action may be in China for how to limit the rare earth export to take action to provide help;The United States trade representative RON kirk said,The WTO ruling for the United States is a great victory,May cause the United States and Europe to China's rare earth export to take similar action;European Union trade commissioner carlo dracula hutt urged China to take action:"Now China shall cancel the export restrictions as soon as possible,Hope China to the export system(Including rare earth)For policy adjustment,In accordance with the provisions of the WTO."

　　事实上，自2009年起，美国、欧盟、日本和墨西哥就一直指责中国限制稀土出口，违反WTO规则和中国入世承诺，并导致全球供应紧张、高技术产品元件价格暴涨。因此，中国须未雨绸缪，适时调整稀土出口政策，在坚持对稀土出口采取限制措施时，要适时调整该政策对国内生产者与对外出口的同等适用，以在WTO争端发生后引用环境保护例外条款。

In fact,Since 2009,The United States/The European Union/Japan and Mexico have accused China of rare earth export restrictions,Against WTO rules and China's WTO commitments,And lead to global supplies/High technology product component prices.so,China must save for a rainy day,Timely adjust rare earth export policy,In insist on rare earth export restrictions to when,To timely adjust the policy on domestic producers and foreign export is the same,In the WTO dispute occurs reference environmental protection exception clause.

　　而业内人士亦透露，国家相关部委早已开始酝酿资源性产品出口新政，其主要方向可能是灵活调整出口限制措施，同时将限制从出口环节转移到国内生产环节。但笔者认为，更为重要的是，中国应借鉴国际经验完善国内资源税体系。

But the personage inside course of study also revealed,The relevant state ministries and commissions have began to brew resource products export the New Deal,The main direction may be agile adjust the export restrictions,At the same time will be restricted from export link transferred to domestic production links.But the author thinks that,More important is,China should draw lessons from international experience perfect domestic resources tax system.

　　他山之石

Stones from other hills

　　权利金是矿业权人开采和耗竭矿产资源所有权人不可再生的矿产资源而支付的费用，由采矿权人因开采这种非属他所有的不可再生的矿产资源而向所有人付费，反映的是资源税的概念。目前，世界上市场经济矿业大国几乎都建立了以权利金制度为核心的矿业税收制度。

Royalty is mining right person mining and mineral resources depletion of non-renewable mineral resources and the cost of pay,By mining for mining this is not all his non-renewable mineral resources and to all the people pay,Reflect the concept of resource.At present,The world market economy mining country almost all set up with royalty system as the core mining tax system.

　　美国：美国矿产资源丰富，亦是世界资源消耗的“超级大国”，因此非常重视发挥资源税的调节作用。但美国没有全国统一的资源税制，其税制由各州政府自行制定。这使得州政府能够根据当地资源消耗的实际情况，自主选定税率，取得合理收入，如开采税是对自然资源开采征收的税种，目前美国已有38个州开征开采税。各州能根据各自的情况合理开发资源，使对自然资源开采保持在一个理性的范围内，开采税也有利于减少资源的开采量和环境保护。虽然各州开采税的征税对象不尽相同，但从总体上看征税范围较为广泛，除涉及矿产品之外，还包括森林资源、盐、石、沙、贝类和其他资源。

The United States:The rich mineral resources,Also is the world the consumption of resources"superpower",So very attaching importance to the resource tax regulation effect.But the United States no unified national resources tax system,The tax system on its own, formulate by state governments.This makes the state according to the actual situation of local resource consumption,Independent selected rate,Obtain reasonable income,Such as mining tax is to natural resources exploitation to the collection of taxes,In the United States currently has a state and collecting the mining tax.States can, in accordance with their respective circumstance reasonable development resources,For natural resources mining keep in a rational range,Mining tax also help reduce the resource recovery and environmental protection.Although the states mining tax levy object is not the same,However, from the overall perspective levy range is wide,In addition to outside in minerals,Also include forest resources/salt/stone/sand/Shellfish and other resources.

　　俄罗斯：2001年，俄罗斯开始全面改革自然资源税制，实行矿产资源开采税，推动以税代费：利用矿产资源的企业和个体经营者是纳税人，各类矿产是主要征税对象，中央和地方按联邦法律规定进行税款分配。俄罗斯资源税征收范围包括土地、森林、草原、滩涂、海洋和淡水等自然资源，同时做到专款专用。俄罗斯实行中央税，在2002年前征收的水资源税有60%入国库，其余归属地方政府，但2002年后水资源税则全部上缴中央财政。俄罗斯资源税采用的是从量税与从价税相结合、以从价税为主的征税办法。

Russia:In 2001,,Russia began to comprehensive reform system of natural resources,The mineral resources exploitation tax,To promote the tax and fee:Utilization of mineral resources of the enterprise and individual operators is a,All kinds of mineral is the main levy object,The central and local governments according to a federal law provisions of tax distribution.Russia resource collection scope includes land/forest/grassland/beaches/Sea and fresh water and other natural resources,At the same time do special fund is special.Russia a central tax,In the 2002 years ago to the collection of water resources tax 60% into the Treasury,Rest belongs to the local government,But 2002 years later water tariff all turn over to the state Treasury.The Russian resource from quantity tax and AD valorem tariff combination/With the method of levying on the AD valorem tariff is given priority to.

　　澳大利亚：2011年11月，澳大利亚议会下议院通过矿产资源税法案，规定从2012年7月1日征收“碳税”和“矿产租赁税”两项新税赋。“碳税”主要征收对象是澳大利亚排名前500位的碳排放大户，“矿产租赁税”征收对象是年利润7500万澳元以上的煤炭和铁矿企业，税率为应税利润的30%。此外，矿产丰富的西澳洲和新南威尔士州还宣称将提高权利金税率。

Australia:In November 2011,Australia's parliament house of Commons through the mineral resources tax bill,Provisions from July 1, 2012 collection"Carbon tax"and"Mineral lease tax"Two new taxes."Carbon tax"The main collection objects is one of Australia's top 500 carbon emitters,"Mineral lease tax"The collection objects body profit more than $75 million of coal and iron ore enterprise,The tax rate shall be 30% of the assessable profit.In addition,Mineral rich western Australia and new south wales also said it would improve the running royalty rate.

　　加拿大：开采税范围涉及石油、天然气、煤、森林、矿物等资源，税率一般为18%~20%，其特点是鼓励矿山企业优先选择在木省，特别是在木省欠发达地区进行矿产品的加工和冶炼。

Canada:Mining tax ranging from oil/gas/coal/forest/Mineral resources,The general rate is 18% ~ 20%,Its characteristic is to encourage the mining enterprise priority selection in wood province,Especially in the wood province less developed areas are minerals processing and smelting.

　　智利：2007年，智利对营运利润率超过5%的矿业征收占销售额0~3%不等的矿区使用费，以从矿业中得到更多收入用于开发农林矿业的新技术。2010年10月，智利颁布《新矿业税法》，规定在2012年前，各矿产企业将选择把当前占运营利润4%或5%的固定税率转变为4%~9%的浮动税率；在2013年至2017年恢复使用4%或5%的固定税率；随后，到2023年前，将采用5%~14%的浮动税率。

Chile:In 2007,,Chile operating profit of more than 5% of the mining of 0 ~ 3% levy sales ranging from royalty,To get more income from mining industry for the development of agriculture and forestry mining new technology.In October 2010,Chile issued[The new mining tax],Provisions in the 2012 years ago,The mineral enterprises will choose the current operating profits accounted for 4% or 5% of the fixed rate change is 4% ~ 9% of the floating rate;In 2013 to 2017 recovery use 4% or 5% of the fixed rate;then,To 2023 years ago,Will use 5% ~ 14% of the floating rate.

　　印度：当前，印度对铁矿石开采征收10%的采矿税税率，为全球最高，并考虑向铁矿石企业征收暴利税和重新审核向10种主要矿产品征收的采矿税税率，包括铁矿石、铝土矿、锌精矿、铅精矿及铜精矿，意在提高税率。印度征收的采矿税大多数和LME(伦敦金属交易所)价格挂钩。

India:The current,India for iron ore mining collect 10% of mining tax rate,For the highest,And consider to iron ore enterprise imposing a windfall tax and review to ten kinds of main minerals to the collection of mining tax rate,Including iron ore/bauxite/Zinc concentrate/Lead concentrate and copper concentrate,Aims to improve the rate.India to the collection of mining tax most and LME(London metal exchange)Price hook.

　　越南：据越南《投资报》报道，越南财政部编制的新资源税税率表大幅上调了各种矿产的资源税税率：在金属矿类中，金矿与稀土矿的税率最高，达15%；其次是铝和钒土矿，达12%；再次锰矿和钛矿，达11%；其余矿产如铜、镍、汞、镁、银、锡、铅、锌、钨等矿种的资源税税率为10%。而根据现行税制，铁、锰、钛、银、锡、钨、铅、锌、铝等矿种的资源税税率为7%。新的税率表还将非金属矿类的资源税税率普遍上调1%~4%。

Vietnam:According to Vietnam[Investment report]reports,Vietnam Treasury designed new resources tax and tax rates table greatly raised all sorts of minerals resources tax rate:In the deposits in the class,Gold and rare earth ore of the highest rates,15%;The second is aluminum and vanadium soil ore,12%;Manganese and titanium ore again,11%;The rest of the minerals such as copper/nickel/mercury/magnesium/silver/tin/lead/zinc/Tungsten minerals such as the tax rate is 10%.According to the current tax system,iron/manganese/titanium/silver/tin/tungsten/lead/zinc/Aluminum and other types of minerals resources tax rate is 7%.The new tariff schedule will also nonmetalliferous ore type of resources tax rate generally increased 1% ~ 4%.

　　巴西：巴西资源税采取从价征收，如对铁矿石开采征收占利润2%的特许使用费，致使矿山企业综合税费负担水平在10%~15%；但很可能在近期将铁矿石特许开采税从2%上调至5%~10%，以符合国际趋势，并努力改变目前仅按石油开采量进行征税的办法，力争将外国石油公司获得的利润也作为征税的依据；并计划将目前0.2%~3%的矿业权利金提高一倍。巴西还对按一定公式计算的超额利润征收10%的超额利润税，且资源税为中央税，并专款专用。

Brazil:Brazil resource taken from price collection,As for iron ore mining collection of profit 2% of royalties,The mine enterprise comprehensive tax burden level of 10% ~ 15%;But it is possible in the near future will iron ore mining concession tax from 2% to 5% ~ 10% increase,To meet the international trend,And try to change the present only according to the oil recovery to tax,Strive to foreign oil company profits as the basis of tax;And now plans to 0.2% ~ 3% of mining royalty doubled.Brazil is in a certain formula for the excess profit collection of 10% of the excess profits tax,And resource for central tax,And special fund is special.

　　秘鲁：在现行税制下，秘鲁对矿产企业的矿产品销售收入征收1%~3%的特许权使用税，但在2011年年底提高矿山企业的年度特许权使用税。此外，据秘鲁矿产部长卡罗斯·赫雷拉新透露，为避免增税挫伤投资者积极性，秘鲁政府考虑不再依矿产品销售额计征，而改为按矿产企业营业利润征税。

Peru:Under the current system,Peru to mineral enterprise's minerals sales revenue collection of 1% ~ 3% of the concession use tax,But in the end of 2011, improve the mine enterprise's annual franchise use tax.In addition,According to Peru mineral minister carlos · HeLeiLa new revealed,In order to avoid tax increases contusion investor enthusiasm,The government no longer consider in minerals sales assessment,Instead, according to the mineral enterprise operating profit tax.

　　虽然这些国家的国内资源税名称不尽相同，但具有如下共性：首先通过立法和法律手段从源头加以规范，并加强监督管理，以保护国内资源开发利用的可持续性发展；其次通过征收适当的权利金可防止矿山企业“采富弃贫”，造成矿产资源的浪费，因为权利金是在开采前即按一定比例征收，矿山企业会充分开采矿产资源，以提高矿山的收益；再次通过增加资源开采成本，淘汰落后企业，推动强强联合和技术创新，促进产业升级；最后，国内资源税是国内税而非边境税，并不区分资源是出口还是内销，故不会对国内外企业造成差别化待遇，可避免类似原材料争端案的发生，使本国在国际谈判和国际定价协商中掌握更多主动权。

Although these domestic resource name is not the same,But has the following common:First of all, through legislation and legal means to regulate the from the source,And strengthen the supervision and management,In order to protect domestic resources development and utilization of sustainable development;Then through the collection of appropriate royalty can prevent the mine enterprise"Mining rich abandon poor",Cause the waste of mineral resources,Because the royalty is in before mining is proportional to the collection,Mining enterprises will fully mining mineral resources,In order to improve mine income;Once again by increasing the cost of mining resources,Elimination of backward enterprise,Promote the power-and-power union and technological innovation,Promote industrial upgrading;finally,Domestic resources tax is the tax not border tax,Do not distinguish between resource is export or sale in domestic market,The domestic and foreign enterprises will not cause differentiation treatment,Can avoid the occurrence of similar materials dispute case,The nation in the international negotiations and international pricing negotiations master more initiative.

　　近年来，国际铁矿石价格的快速增长使企业获得超高利润，致使提高矿产资源税成为全球趋势。如在澳大利亚宣布征收30%的资源超额利润税后，智利政府将矿区使用税从4%上调至9%；秘鲁政府亦考虑征收资源超额利润税，并将矿业部门总体税率从38.5%提高至42.7%；印度、越南也相继提高了铁矿石税赋；俄罗斯则提高了天然气和原油(95.25,-0.24,-0.25%)的矿产开采税等，国际货币基金组织[微博]亦建议一些国家征收矿产资源超额利润税，以确保当地能够最大程度地受益于不可再生的矿产资源开发利用。因此，中国应借鉴国际经验，完善国内资源税体系，使矿产资源保护政策更符合国际规范、更具效用。

In recent years,The rapid growth of the international iron ore prices make the enterprise gain high profits,To improve the mineral resource has become a global trend.As in Australia announced a 30% resources excess profit after tax,The Chilean government will mine use tax rise to 9% from 4%;The government is also considering collection resources excess profits tax,And the mining department general rate from 38.5% to 42.7%;India/Vietnam also has successively improve the iron ore taxes;Russia is to improve the gas and oil(95.25,0.24,0.25% -)Mineral mining tax, etc,The international monetary fund [micro bo] is also suggested that some countries impose mineral resources excess profits tax,In order to ensure that the local can best benefit from non-renewable mineral resources development and utilization.so,China should draw lessons from international experience,Perfect the resource system,Mineral resource protection policy more accord with the international standard/More utility.

　　创新之道

Innovation way

　　实践证明，单纯依靠出口配额和出口关税等边境措施并不能从根本上解决资源保护问题，我国亟需完善资源税制度。

Practice has proved,Only depend upon the export quota and export tariffs border measures and can not fundamentally solve resource protection,China should improve the system of taxes on resources.

　　实施以税代费——1986年《矿产资源法》的颁布，确立了我国资源开采领域税费并存的局面，如在矿产资源生产和销售阶段征收的税费主要有矿产资源补偿费、资源税和石油特别收益金；在非矿产资源领域，依据《水法》、《森林法》等法规，有水资源补偿费、育林基金等十多项收费。税费并存，特别是不同资源、不同区域的收费标准不一，不仅造成企业之间负担的不公平，更使企业在发展中背负沉重的包袱，影响了企业的经营和改革，还会加大税务部门税收征管的难度，阻碍税收在资源领域的调节作用，制约我国资源税体系的建设。

By the tax and fee - 1986[Mineral resources]The promulgation of the,Established in our country mining area resources tax concurrent situation,As in the mineral resources production and sales stage the tax collection of main mineral resources compensation fees/Resource and special oil gain;In the field of mineral resources,According to the[water]/[Forest law]And other laws and regulations,A water resources compensation/Cultivation fund waited more than ten charges.Taxes coexist,Especially the different resources/In different areas of the different charging standard,Not only cause the unfair burden between enterprises,More make enterprise in developing bear a heavy burden,Affect the enterprise management and reform,Will increase the difficulty of the tax collection and management of tax department,Block tax in resources to adjust action,The construction of the restriction of resource system.

　　从价从量相结合——1994年1月1日起实施的《中华人民共和国资源税暂行条例》规定：纳税人应按照应税产品的销售数量和自用数量计征资源税额，表明我国资源税属从量税。虽然针对同一应税产品的储量、品质、开采难易程度、地理位置等的差异，设计了不同的税率，但难以周全考虑各地区、各企业的资源禀赋、经营效率、环境成本等差异，易导致“采富弃贫”和“滥采富矿”。另按销售和自用数量征税，割裂税收与价格的关系，容易诱发囤积资源、待价而售、价高囤货的现象。

AD valorem from quantity combination - January 1, 1994 the implementation[Provisional regulations of the People's Republic of China]provisions:The tax payers should according to the assessable products sales quantity and quantity for assessment of resources tax,Shows that our resource of specific duties.Although according to the same assessable product reserves/quality/The difficulty of mining/The geographical position differences,Design a different rate,But difficult to comprehensive considering the area/The enterprise resource endowment/Business efficiency/Environmental cost differences,Easy to"Mining rich abandon poor"and"Abuse rich ore mining".According to the sales and the other for tax number,Split the tax and the relationship between the price,Easy to induce hoarding resources/To price and sale/Price high stockpile phenomenon.

　　以利润税补充产出税——中国目前采用的资源税多为从量税，按应税产品的销售数量计征税额，属于产出型资源税。由于该征税方式没有考虑开采规模与矿石品位等因素，易造成采富弃贫的浪费行为，且提高开采成本，只有那些规模大、品位高的矿山企业才有能力消化税收，对小企业造成歧视。考虑到我国矿山品位普遍较低的现实，该征收方式亟待调整。综观国外，越来越多的国家开始以应税企业利润为课税对象，即利润型资源税，如澳大利亚矿产资源租赁税、巴西矿产资源税、智利新矿业税、印度的暴利税以及秘鲁考虑征收的资源超额利润税等，不仅使税负真正落在矿业企业身上，抑制税负转嫁，而且可通过国家干预调节因不同矿山企业的资源丰度等自然条件不同而造成的采矿权人收益上的显著差距。

To profit tax added output tax - China currently USES the resource for specific duties,According to the assessable product sales quantity assessment of tax,Belong to the output type resource.Because the levy method was not considered mining and ore grade scale factors,Easy to cause the waste of mining rich abandon poor behavior,And improve the mining cost,Only those large scale/High grade of the mining enterprises to have the ability to digest tax,Small businesses to cause discrimination.Considering our country mining grade is generally low reality,This collection way to adjust.On foreign,More and more countries began to assessable profit of enterprise for tax object,Such as profit resource type,As Australia's mineral resources lease tax/Brazil mineral resource/Chile new mining tax/India's windfall tax and Peru consider collection resources excess profits tax, etc,Not only make tax really fall in mining enterprise body,Inhibition tax burden,And through the state intervention adjustment for different mining enterprise resource abundance and other natural conditions caused by different of the mining right holders on the income gap significantly.

　　扩大征税范围——综观世界各国，目前资源税的主要征收对象集中在四方面：矿产资源(特别是天然气和石油)、森林资源、水资源以及其他资源方面。但我国现行资源税课税对象局限于矿产资源，势必会影响税收在资源配置领域的调节作用，造成不纳税资源的过度开采，不利于资源的节约和保护以及环境的综合保护和治理。

Expand the scope of tax - synoptic countries all over the world,At present the main resource collection objects focus on four aspects:Mineral resources(Especially natural gas and oil)/Forest resources/Water resources and other resources.But China's current resource tax object limited to mineral resources,Will definitely affect tax in the allocation of resources in the field of mechanism,Cause no tax resources exploitation,Against resource conservation and environmental protection and comprehensive protection and management.

　　实施高动态税率——虽然各国权利金费率和计征办法有所差异，但各国权利金的征收费率均比较高：多数国家石油、天然气权利金费率在10%~20%，如美国12.5%、马来西亚16.7%、巴基斯坦10%、法国12.5%、挪威8%~20%、沙特阿拉伯8%~20%。虽然各国的税率形式不同，但其共同的特点是以动态税率为主。我国可借鉴改变目前较低的静态定额税率。

Implementation of high dynamic rate - although countries royalty rate and assessment of different measures,But countries of royalties collection rates are relatively high:Most of the national oil/Natural gas royalty rate at 10% ~ 20%,Such as the United States, 12.5%/Malaysia 16.7%/Pakistan's 10%/The French 12.5%/Norway 8% ~ 20%/Saudi Arabia 8% ~ 20%.Although the rate of countries in different forms,But its common feature is a dynamic rate is given priority to.Can be used for reference in China to change the current low static quota rate.

　　合理化收入分配——与世界通行做法有所区别，我国现行资源税，除海洋石油资源税税收收入归中央外，其他资源税收入多由地方征收和使用，存在诸多弊端：削弱了中央对资源开发的调控作用；导致地方政府加大资源开采量，甚至默许掠夺性开采，致使资源开采过程中浪费现象严重；高收入带来的利益驱动、资源的过度开采会降低矿区的安全意识，导致矿区安全事故频发，严重威胁到人民的生命财产安全等。因此，可借鉴俄罗斯的做法，资源税归中央，再由中央和地方按一定比例分配。

Reasonable income distribution, and the world different practices,China's current resource,In addition to the ocean petroleum resources tax revenue to the outside,Other resources tax revenue is much by local collection and use,Has many disadvantages:Weakened by the central government to the resources development control effect;The local government to increase resources recovery,Even acquiescence predatory mining,The resources in the process of mining waste is serious;The benefits of high income drive/Resource exploitation will reduce mine safety awareness,In mining safety incidents,A serious threat to people's life and property safety, etc.so,For the practice of Russia,Resource to the central,Again by the central and local governments according to a certain proportion distribution.

　　规范税收使用——在资源税税收收入分配方面，美国、俄罗斯、荷兰等国家都规定资源税税款的专门用途，实行专款专用，如用于环境保护和技术开发。美国亚拉巴马州的林业税规定，至少要有85%的森林采伐税款用于森林的保护工作；俄罗斯水资源税规定，至少要有80%的水资源税用于水资源条件的保护和恢复；智利明确规定将来自矿业的更多收入用于开发农林矿业的新技术，以寻求技术突破、保持资源优势、掌握定价权，实现可持续发展。中国亟待借鉴国际经验规范税收使用。

Standard tax use - in the resource tax income distribution,The United States/Russia/The Netherlands and other countries are prescribed resource taxes specialist,A special fund is special,As for environmental protection and technology development.The United States Alabama forestry tax regulations,At least 85% of the forest cutting taxes for forest protection work;Russia's water resources tax regulations,At least 80% of the water resources tax for water resources protection and recovery;Chile specific provision will come from mining more revenue for the development of agriculture and forestry mining new technology,For technological breakthrough/Keep resource advantage/Master pricing,To realize the sustainable development.China international experience for reference to use standard tax.

　　构建配套措施——为保证资源税的有效实施，还需一系列配套措施，如完善资源开采评估准则体系、建立资源战略储备体系、推动强强联合和国内外资源整合、加大打击盗采和非法走私力度、加强行业协会管理与构建出口协商机制等。

Construct supporting measures, to ensure the effective implementation of the resource,Still need a series of supporting measures,Such as to improve the resources exploitation assessment criteria system/Establish the resources strategic reserve system/Promote the power-and-power union and integration of resources at home and abroad/The enlargement to steal mining and illegal smuggling efforts/To strengthen the management and construction industry association export consultation mechanism, etc.