RMIT代写Assignment:澳洲矿产

2017-02-03 00:56

澳大利亚的矿产资源是这个国家捐赠的重要组成部分。在矿产商品生产方面，澳大利亚与其他国家相比具有显著的比较优势。因此，采矿业及其成效的表现，吸引了澳大利亚政府和公众的眼睛。2012的7月1日，政府开始收取的矿产资源租赁税（MRRT）从铁矿石和煤炭开采公司。正如新规例所述，生产铁矿石的公司每年的利润为7500万元或以上，须按利润缴纳税款30%元。名义上，税率为30%；实质上，实际税率为22.5%，在考虑纳税申报和其他政策时。这样，政府在实施的第一年就预期增加20亿元的税收。（爱尔兰，2013）不过，直到二月2013，矿税才在上半年取得了1亿2600万元，这意味着政府不可能达到目标。在这篇文章中，我们的目标是回答为什么这一法规的实施和影响的增加，采矿税收入。在第一部分，本文将介绍采矿业的市场结构，主要的铁矿石生产商，在澳大利亚的传统理论下的产业行为和政府干预的必要性。在第二部分中，一些影响因素可能会影响采矿业的性能进行了讨论。在最后一部分，对新税法的税收机制进行了阐述，并根据上述讨论说明了税收未能达到目标的原因。总之，虽然新的税收政策确实包含了政府的良好意愿，但它不足以对市场施加补救权。

RMIT代写Assignment:澳洲矿产

Australia’s mineral resources are a vital part of this nation’s endowment. In terms of mineral commodity production, Australia has a significant comparative advantage over other countries. Therefore, the mining industry and the effectiveness of its performance have attracted the eyes of both Australian government and the public. On July 1^st 2012, the government started to charge the Minerals Resource Rent Tax (MRRT) from the mining companies of iron ore and coal. As stated on the new regulation, companies producing iron ore are to pay the tax of 30% on profits if their annual profits are $75 million or above. In name, the tax rate is 30%; in essence, the real tax rate is 22.5% in consideration of tax return and other policies. In this way, the government was expecting tax increase of $2 billion during the first year of implementation. (Ireland, 2013) However, until February 2013, the mining tax has only made $126 million in the first half year, which means that it is impossible for the government to achieve the target. In this essay, we aim to answer why this regulation is brought into force and what affect the increase of the mining tax revenue. In the first part, the essay will introduce the market structure of the mining industry, mainly the iron ore producers, in Australia under the S-C-P theory and the necessity of government interference in the industrial behaviour. In the second part, some influencing factors that may affect the performance of the mining industry are discussed. In the final part, the tax mechanism of this new regulation is explained, and the reasons why tax revenue fails to reach the target are shown according to above discussion. In conclusion, though the new tax policy does contain government’s good will, it is not effective enough to impose remedial power over the market.