Study on the collecting mode of mineral resource tax and compensation fee

The purpose of this paper is to suggest a direction of collecting mode of mineral resources tax and compensation through literature review. Methods of documentation and induction were employed. The results show that, resources tax does not reflect the original intention, should not generally charge, fixed amount of resources tax leads to damage to national property rights. As to compensation, it levies based on the mineral resources price, leading to it does not reflect the compensation on resources used. Compensation rate is low. It is concluded that, the author proposed merger of resources tax and resources compensation for the resources compensation, and implementation of the collection mode of combining to base on amount and base on price. Overall, the compensation rate should be increased. Mineral reserves possession charging system and depletion allowance system of mineral resources should be established.