秘鲁和巴西矿产资源管理制度研究

Study on Mineral Resource Administration System of Peru and Brazil

秘鲁和巴西都是世界上矿产资源较为富集的国家和南美洲的矿产资源大国,两国的矿产资源和能源资源均实行大部门统一管理,矿业权管理制度较为健全,监管较为严格,并且重视发挥资源税费政策的调节作用,重视矿山环境的保护与治理。我国应借鉴秘鲁和巴西的经验,继续施行矿产资源与能源资源的统一管理,进一步重视矿山环境的生态保护工作,简化我国现行的矿业税费结构,调整探矿权、采矿权使用费标准,改革增值税计征方式,降低矿山企业增值税的税赋水平。

The paper introduces some experiences concerning mineral resource administration of Peru and Brazil,such as perfect mining rights management system,strict mechanism for oversight and management,as well as paying more attention to both giving full play to the regulation of resource taxes and administrative charges policies,and protection and control of mining environment.It goes on to point out that we should take the experiences of Peru and Brazil for reference,and continually carry out single management of mineral resources and energy resources,make further efforts on preserving the ecological environment of mining,simplify the structure of current mining taxes and administration charges,re-adjust the standard of utilization fees for mineral prospecting rights and exploitation rights;reduce the amount of value added tax to be paid by mining enterprises.