Abstract: From the perspective of stakeholders,by employing the application of Mitchell score, this paper divided the stakeholders of paid use of mineral resources in Xinjiang into three categories that is, core one,dormant one and edge one with three dimensions of legitimacy, authority and the urgency;used the statistical description to sort,compare and analyze the core interests of the stakeholders' interests and its realization degree. It held that 7 big loopholes in mineral resources tax and fee system were the root cause that core stakeholders could not fully achieve their interest demand.With investigation, it found that the current reform just had the local adjustment of the paid use of the tax system. Therefore,the reconstruction of the tax and fee system,the adjustment of interest pattern and other security measures are effective ways to solve the problem of compensation for the use of mineral resources in Xinjiang.

Key words: Use with Compensation, Mineral Resources, The Tax and Fee System, Stakeholder

摘要： 本文从利益相关者角度出发,应用米切尔评分法,从合法性、权力性和紧急性三个维度将新疆矿产资源有偿使用的利益相关者分为核心型、蛰伏型、边缘型三类;运用描述统计,对核心利益相关者的利益诉求及其实现程度进行排序和对比分析,认为矿产资源税费制度存在的七大漏洞是核心利益主体利益诉求无法充分实现的根本原因。调研发现,当前的有偿使用改革是税费制度内的局部调整。因此,税费制度重构、利益格局调整、其他保障措施是解决新疆矿产资源有偿使用问题的有效途径。

关键词: 有偿使用, 矿产资源, 税费制度, 利益相关者