澳大利亚由于自然优势、良好的政策环境和产业的表现，已成为世界领先的国家之一。众所周知，铁矿石的价格在过去几年里大幅度增长。许多大型矿业公司以相对较低的成本和较高的价格获得了巨大的利润。介绍的目的——矿产资源租赁税（MRRT）是为澳大利亚人民分享巨大利润的机会（mining-tax.com.au，2013）。税收将用于教育改革，国家残疾保险计划。
矿产资源租赁税是一种税对澳大利亚非可再生资源的勘探的剩余利润征收（甘丹。com。金，2012）。根据税收，它通常是从铁矿石和煤炭开采中剩余利润中获得30%的杠杆。由于公司对矿产开采的了解和特殊技能的认识，在30%的基础上减少了25%的开采津贴。因此，虽然计算的有效税率为22.5%（freebaurn，2013）。根据税收，所有年利润超过750亿美元的提取公司都必须缴纳税款，因此税收不会成为小公司的负担。资源租赁税的征收只适用于铁矿石、石油、天然气和煤。
矿产资源租赁税是澳大利亚为了实现平衡经济而从利润大于750亿美元的大公司剩余利润中征收的一种税。根据以上分析，但由于对中国经济放缓和价格下降，产量减少的矿产资源租金税的征收。另一方面，税收制度还很不完善，自身也存在许多缺陷。结果是，收入没有达到预期的效果。
Report代写:市场结构和矿产资源租金税
The main purpose of this report is to analyze the affection of Mineral Resource Rent Tax Australia imposed from July 1, 2012 on the demand and supply of iron ore industry and the relevant companies though relevant theories and diagrams. This report will mainly focus on the analysis the market structure and the affection of MRRT. In addition, it also includes an interesting sector about the factor specific to the sector. Finally, the report will illustrate the conclusions and recommendations.
Australia has become one of the leading countries as a result of natural advantage, the good policy environment and the performance of the industry. As is known to all, the price of iron ore grew substantially in the last years. Many large mining companies gained huge profits because of comparatively lower cost and higher price. The purpose of introduction of -Mineral Recourse Rent Tax (MRRT) is to provide an opportunity for Australia people to share the huge profit(mining-tax.com.au, 2013). The tax revenue will be used to education reform, the national disability insurance scheme.
A new taxation regime against coal and iron ore mining industry-Mineral Recourse Rent Tax entered into force on July 1, 2012. The purpose of the mining tax is not only to generate the fiscal revenue but also to propel the establishment of a balanced economy.
The Mineral Recourse Rent TAX is a kind of tax imposed on the surplus profit from the exploration of the non-renewable recourses in Australia ( gaden.com.au,2012). According to the tax, it is normally leveraged on 30% from the surplus profit that is gained from the mining of iron ore and coal. Due to the recognition of the know - how and special skills that companies contributed to the extraction of mineral, a 25% of extraction allowance is reduced on the basis of the imposition at the rate of 30% . In consequence, the effective tax rate though calculation is 22.5% (Freebaurn,2013). Based on the tax, all the extraction companies whose annual profit above $75 billion are obliged to pay the tax so the tax will not be a burden to small companies. The imposition of MRRT only applies to iron ore, oil gas and coal.
The Mineral Resource Rent Tax is a tax that Australia imposed from the surplus profit of big companies whose profit reaches above $75 billion for the purpose of creating a balanced economy. According to the analysis above, but due to the slowdown of China and the decline of the price, the imposition of MRRT reduced the output. On the other hand, the tax regime is far from perfection and has many deficiencies in itself. As is a result, the revenue did not achieve the result it was expected.
