REFLECTION ON REFORMATION OF THE PAID USE SYSTEM OF MINERAL RESOURCES IN CHINA

Quite a few problems exist in our present mining tax system, especially in the paid use system of mineral resources, such as the system theory, the setting of charging items, the gist and standard of charging, as well as distribution of incomes. The authors discuss the economic connotation of mining right cost, which is the system factor in the paid use system of mineral resources, and put forward basic improving plans for the national mining right tax system.