Quite a few problems exist in our present mining tax system,especially in the paid use system of mineral resources,such as the system theory,the setting of charging items,the gist and standard of charging,as well as distribution of incomes.

This paper,based on the international mining tax,gives a detailed introduction to the rules and principles of international mining tax,classifies the mining tax into three categories(resources lease,normal taxpayer and property using),expands the relationship between resources lease theory and mining tax system,and between resource price and mining tax,and explains the front tax and back tax.

System analyses of the non-public forestry taxation of Hebei province

It calculated the internal rate of return and net present value according to the different forestry tax systems,and combined the growth index,market price and production cost of the type of forestry management of the China-fir middle wood,which based on the last three Reforms of the forestry tax from 1994 in the Nanping area Fujian province.

However, the current forestry tax policy does not quite adapt to the developing steps of forestry economy, which becomes a restricting factor directly affecting the reform, development and stability of forestry economy.

The system of agricultural taxes and fees is not in line with the requirements of international rules, converting fees to taxes doesn t?get at the root, and the repeal of agricultural taxes and fees is the only way to reduce the financial burden of farmers .