Study on mineral taxes system on the state ownership rights protection and resources protection in China

According to the Constitution of China, ownership of mineral resources belongs to the state. However, many regulations in current mineral taxes system ignore the state ownership of mineral resources in China, which brings not only great loss to the state but also results in ravening mining and resources waste. This paper deeply analyzes current mineral tax laws of on the state ownership right protection and resources protection in China and points out problems that need to be solved urgently. The paper holds the view that related mineral laws are in great need of emendation and perfection so as to protect the state ownership of mineral resources better and to exploit mineral resources reasonably.