Rare earth taxation reform and sustainable development of resource location by using Ganzhou as the case

Promote the sustainable development of the resource location by taxation means becomes aresearch focus. This paper studies the current rare earth resource tax system of Ganzhou city, which isthe major production area of southern ionic rare earth, by analyzing its financial balance and rare earthindustry development status. Problems including unreasonable resource taxation system design, lowstandards of mineral resources compensation fees and environmental compensation cost, non-concertedtaxes relation and inappropriate resource income distribution, check the sustainable development ofresource location. We put forward the suggestions, reformation of resource tax collection methods andbasis, increasing mineral resources compensation fees, environmental tax collection, more percentage ofresource income distributed to resource location, financial transfer payments. It also discusses theestablishment of sustainable development risk reserve system in rare earth industry.