废除资源税和矿产资源补偿费，开征矿区使用费；
Abolish the resources tax and the mineral resources compensations fee, impose duties on the mineral area usage fee;
最后建议将矿产资源补偿费与矿权使用费合并统称矿权使用费。
In the end the author suggests that mineral resource compensation fee and mineral rights use fee should merge and the merger is called mineral rights use fee.
文章阐述了矿产资源补偿费的特征，并对矿产资源补偿费的使用提出了建设性意见。
The paper describes the features of compensation fee for geology and mineral resources and puts out some constructive comments on its usage.
按矿产品的实际销售收入征收矿产资源补偿费和税收，国有矿产资源资产和税收大量流失。
When mineral resources compensation fees and taxes are levied according to the actual sales income of mineral products, the assets and taxes of state-owned mineral resources are lost in large amount.
减免石油工业的增值税、资源税和矿产资源补偿费，代之以国际通行的按滑动费率计算的矿区使用费；
VAT, resources taxes, and mineral compensation payments should be reduced or exempted while the internationally accepted sliding scale royalty system should be introduced.
本文作者结合几年来矿产资源补偿费稽查工作的实践，总结并提出了若干矿产资源补偿费稽查技术手段及运用措施。
Combining with checkup practices of the last several years, the author makes sums-up and brings forward some methods and exerts measures for checking compensation fees.
现行的煤炭资源税和资源补偿费政策，助长了煤炭生产企业的资源浪费行为，是造成我国煤炭资源开发存在问题的制度根源。
The current policy of coal resource tax and resource compensation fee foster coal enterprises' extravagant development and is also the root of causing the problems in coal resource development.
矿产资源补偿费主要存在着难以体现国家对矿产资源的所有权、重复征收、有关规定对油气资源不适用、管理体制不合理等问题。
In mineral compensation fee system, it is difficult to embody the state ownership on mineral resources, the enterprises are put on double levy, relevant provisions are not applicable to oil and gas...
回采率系数核定不规范、征收管理规定的法律责任过于原则等问题，不同程度地影响或制约了矿产资源补偿费的征收入库，应引起注。
Some problems should be paid more attention, for they have influence or restrict on levy compensation of mineral resources to different extent.
运用博弈论的方法，分析我国矿产资源补偿费在征管过程中出现的截留、挪用以及不按有关规定及时、足额缴纳矿产资源补偿费等违法违规行为。
Applying the method of game theory, this paper analyzes unlawful phenomena in the collection and AD ministration of mineral resource compensation, such as retaining, diverting or postponing payment.
明确指出资源税没有立税的理论依据，补偿费理论解释存在错误，建议取消资源税和现在的补偿费，设立权利金制。
Finally, It points out that there is no theoretical basis for resources tax and there are also some mistakes in explanation of compens.
明确指出资源税没有立税的理论依据，补偿费理论解释存在错误，建议取消资源税和现在的补偿费，设立权利金制。
Finally, It points out that there is no theoretical basis for resources tax and there are also some mistakes in explanation of compens.
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