Reconstruction of Taxation and Fee System of Mineral Resources in China

Taxion and fee system of mineral resources exposes inherent weaknesses in different conditions of rapid economic growth and slowdown in economic growth,it is necessary to establish new tax and fee system of mineral resources.If optimizing allocation of resources,it must be done to rectificite all kinds of market malfunction on the premise of distinct property relations according to the theory of welfare economics and country rights.Government is the authority of rectificiting market malfunction.It depends on ownership of mineral resources and political rights to collect the royalty of mineral resources and fees of mineral title,levy mineral resources tax and special gain levy,establish gain regulation fund,in order to interiorizate intergenerational and intra-generational externality and rectificit market malfunction.