加拿大地方政府支持矿产勘探公司发展的财税政策研究
投稿时间:2018-09-12  修订日期:2018-11-29  点此下载全文
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作者单位E-mail
WANG Jinqiao 中国地质大学(北京) 164842024@qq.com 
王炯辉 中国五矿集团公司  
中文摘要:本文通过分析加拿大地方政府针对矿产勘探公司的全部现行财政资助项目,归纳总结了其合资格判定规则和流程性规定。通过研究加拿大各省份和地区支持矿产勘探公司发展的税收优惠政策,阐述了加拿大地方政府普遍采用的矿产勘探税款抵减额度税收优惠政策的原理及各省和地区相应的具体规定,同时介绍了个别省份单独制定的税收优惠政策,如:马尼托巴省的非现场勘探津贴、燃油税减免政策和消费税减免政策,魁北克省的勘探津贴和企业所得税税款抵减额度。基于对加拿大各省份和地区支持矿产勘探公司发展的专项财政资助政策和税收优惠政策的研究分析,本文归纳出加拿大地方政府现行相关政策具有目标明确、针对性强、惠及面广等特点。建议中国制定专项财税政策扶持矿产勘探行业发展,提出该类政策支持的主要对象应为矿产勘探企业,设计时应注重政策的针对性和有效性,并兼顾政策的适应性和配套性。
中文关键词:矿产勘探公司  财政资助政策  税收优惠政策  地方政府  加拿大  
 
Research on Canadian Local Governments’ Fiscal and Taxation Policy which is for Supporting the Development of Mineral Exploration Companies
Abstract:By analyzing all the current incentive financial projects of Canadian local governments for mineral exploration companies, this paper summarizes the eligibility rules and procedural provisions. It illustrates the principle of Mineral Exploration Tax Credits which is universally adopted by Canadian local governments and the specific regulations of each province. It also introduces the particular preferential tax policies used by some Canadian local governments, such as Manitoba’s Off-site Exploration Allowance, Motive Fuel Tax deduction and Sales Tax deduction, Quebec’s Exploration Allowance and Corporation Income Tax Credits. Based on the research of the Canadian local governments’ incentive financial policies and preferential tax policies which are for supporting the development of mineral exploration companies, summarizes the characteristics of the existing policies, such as clear objectives, strong pertinence, benefit a wide range. Some suggestions are provided to Chinese government. The main objects supported by fiscal and taxation policies which help the mineral exploration industry development should be mineral exploration companies. Attention should be paid to the pertinence and effectiveness of policies. Meanwhile, the adaptability and compatibility of policies should be considered.
keywords:mineral exploration companies  incentive financial policies  preferential tax policies  local government  Canada
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