152 商业研究2013/05 system: Final Report (the Henry Tax Review) [ 13] T. Sarker, E. Whalan. Australia: Reform Issues [EB/OL]. [2010 -05 -02]. http://www. fu-in Mineral Tax Policy for Economic Develop›turetax. gov. au. ment: The Mineral Resource Rent Tax in Aus›[ 6 ] E. Rodgers. Rudd left out of Gillard’ s 叫resh咀tralia [J]. Bulletin for international Taxation, [叫N].ABC Ne附ws，201O-0俑6-2骂 ,65 (1) :22 -30. [7] James, Goodman. Australia’ s resource curse: [ 14] The Parliament of the Commonwealth of Austral›social division, political capture and ecological ia. Minerals Resource Rent Tax Bill 2011 -Ex-crisis [J]. Chain Reaction, 2008 (9) : 33 -43. planatory Memorandum [ EB/OL]. [2011]. ht›[ 8 ] Michael, Butler. Australia: Draft Minerals Re›tp : / / source Rent Tax Bill and Explanatory Material C2011 B00222/Explanatory% 20Memorandum/ Released -Is the MRRT Really a Penalty for Text. Being Australian? [J]. Asia -Pacific Tax Bul›[ 15] The Senate Committees. The Mining Tax: A Bad letin ,2011 (4) :56 -77. Tax Out of a Flawed Process Report [ R] . 2011 [9] J. Otto, et al. Mining royalties: a global study -06 -27. of their impact on investors, government , and [16]李国平，李恒炜，龚杰昌.矿产资源税计征公civil society [ R] . World Bank, 2006. 式改革研究[1].资源科学，2011 (5 ): 838 [ 10 ] P. Hartcher and P. Coorey. Rudd’ s sec附pol-843. ling on his leadership [ N] . Sydney Morning Her›[17]李国平，李恒炜.基于矿产资源租的国内外矿ald ，201。一06-23. 产资源有偿使用制度比较[J].中国人口、资[ 11] P. Hartcher. Wild burst of anger shears Labor 源与环境，2011(2):153 -159. [ N] . Sydney Morning Herald, 2010 -06 -24. [18]马王君.资源税与区域财政能力差距[J].经济[ 12] Policy Transition Group. New Resource Taxation 学动态，2003(6) :38 -41. Arrangements[ R]. 2010 -12. Australia Mineral Resource Rent Tax Reform and Its Inspiration XU Jing -ran (School of Public Finance ,Central University of Finance and Economics, Beijing 100081 ,China) Abstract: The Australia mineral resource rent tax draft was passed on March 19th, 2012, and came into effect from Ju›ly 1s t, 2012, which means the achievement of mineral resource rent tax reform that lasted 3 years.ηlÏs paper introduces the theorγof resource rent tax, and puts emphasis on the background and process of Australia mineral resource rent tax. Because China govemment is studying and groping the resource tax reform that suitable for China, through teasing the system of China毡mineralresource tax, and by comparing with the Austral˛a mineral resource rent tax reform to find some inspiration to Chinas resource tax reform. Key words: mineral resource rent tax; resource tax reform; sustainable development (责任编辑:关立新)~-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-飞+ ; 既静剥益者阻碍收入方配议革j i 目前，中国居民收入分配失衡、贫富差距拉大的问题日益突出。中国居民的收入差距既体; 现在不同区域之间和城乡居民之间，也体现在不同行业、不同部门、不同阶层之间，后者尤为 ! 公众所关注和感受强烈。国务院于2013~ 2月5日批转了国家发改委等部门《关于深化收入分: 配制度改革的若干意见}，标志着收入分配改革进入了实质性推进阶段。备受国人期待的收入分 ; 配制度改革总体方案已于2013~春节前夕公布提低、扩中、控高"的收入分配改革思路是1 今后收入分配制度改革的原则和主线，而"控高"是推进改革的最大阻碍，这也正是收入分配 ; 改革方案历经十年坎坷的根本原因，预计未来还会成为改革实施过程中的掣肘因素。1 来源:学习时报i"+·+…………+十+-+-+叶-+叶十+..+…….→千+←蛐+……"叶叫…+←"叶+→~…"→+…"→…+
