关于完善矿业权出让收益制度的政策建议
投稿时间:2018-10-10  修订日期:2018-11-12  点此下载全文
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作者单位E-mail
李刚 中国国土资源经济研究院 lg5791285@163.com 
李勇 中国国土资源经济研究院  
中文摘要:自《矿业权出让收益征收管理暂行办法》发布以来,各地相继开展了相关研究,出台了具体实施办法,对于维护国家矿产资源权益,完善矿产资源税费制度,推进矿业权竞争性出让,营造公平竞争的市场环境起到了积极作用。然而,客观上也存在思想不统一、研究不充分、改革不平衡等问题。建议加快法律修订,明确矿业权出让收益和资源税的性质和功能,处理好企业投资收益、国家投资收益和国家矿产资源所有者收益三者的关系。坚持探矿权出让收益的所有者权益属性,鼓励探索多种收益实现形式。研究起草核定指南,规范矿业权市场基准价制定。进一步明确资金使用方向,提高资金使用效益。
中文关键词:矿业权出让收益  资源税  征收管理
 
The suggestion on the improvement of mining rights grant proceeds
Abstract:Since the publication of the provisional regulation of the mining rights grant proceeds, the relevant research has been carried out successively, and the specific implementation measures have been introduced, which has played an active role in safeguarding the rights and interests of the national mineral resources, perfecting the mineral resources tax system, promoting the competitive transfer of mining rights and creating a fair competition market environment. However, there are some problems, such as the non-unification of ideas, insufficient research and unbalanced reform. It is suggested that the law should be amended to clarify the differences in the nature and function of the mining rights grant proceeds and resource tax, and to deal well with the relationship between investment income, national investment income and the income of national mineral resources owners. Insisting on the property of owner"s equity in prospecting right transfer proceeds, encourage exploring various forms of income realization. Research and draft approved guidelines to standardize the mining rights market- benchmark price formulation. Further clarify the direction of funds use, improve the use of funds efficiency.
keywords:Mining rights transfer proceeds  resource tax  collection management
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