esearch on mineral rights granting fee based on resource rents allocation effect
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Abstract
Mineral resources give rise to economic rents, and the taxation influence collection efficiency of resource rents. The paper discusses the efficiency of various mineral rights granting fee collection methods on resource rents from the transferring of the mining rights and mineral extraction. The results indicate a well-designed exploitation tax and an auction system will maximize rental income. The exploitation tax is the main form of resource rents, while the auction system is a useful mechanism for supplementing the exploitation tax. Therefore, it is necessary to integrate China’s mineral resources taxation on the links of mining right transfer, possession and mining, and build mineral resources royalties, which is helpful to maintain the interests of national mineral resources ownership comprehensively.
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