南非权利金制度及对我国矿产资源补偿费改革的启示

South African royalty act and inlightenment to China's compensation fee for mineral resource

经过漫长的起草和讨论咨询,南非《矿产与石油资源权利金法》于2010年3月1日起开始实施,这项法案对南非国内就业、外国投资和矿产资源勘查都将产生深远的影响。本文探讨了《矿产与石油资源权利金法》产生的历史背景,介绍了权利金的征收主体、新权利金公式的原理和计算公式、补贴和减免政策等。本文认为,对选矿或其他加工产品征收较低权利金率,有利于减轻企业负担;权利金率随利润变化并设定范围,既保证政府在矿业经济不景气时能够取得一定财政收入,矿业经济繁荣时能随企业效益提高增加权利金收入,又增强了企业进行风险勘查,加大矿业投资的积极性,较好协调了政府增加财产收入和维护矿业繁荣稳定两者之间的关系。然而,权利金制度是否具有国际竞争力以及对选冶企业影响还有待继续研究和探讨。通过对南非权利金制度的研究,本文认为,我国矿产资源补偿费改革,应重新界定税费关系,完善矿产品含义和计征对象,加快调整费率制度。

After a prolonged drafting and consultation process,the Minerals and Petroleum Resources Royalty Act（MPRRA） became effective on 1 March 2010.This legislation may have a significant impact on employment,foreign investment and future exploration in the South African mining industry.This article explores the historical background of the ＂Mineral and Petroleum Resources Royalty Act＂,describes the main royalty collection,the new royalty formula and the formula subsidies and relief policies,etc.This paper argues that levying a lower royalty rate on downstream beneficiation will help reduce the burden on enterprises.The royalty rate changing with the profits and setting the range can not only ensure that government can achieve a certain revenue in times of economic difficulties and a higher royalties in times of prosperity,but also achieve an optimal trade-off between earning large revenues for the owner,on the one hand,encouraging mining projects and extraction of mineral resources by private extractors,on the other.Whether the new royalty regime is internationally competitive and the impact on the downstream beneficiation of mineral resources has yet to be explored and studied.Based on above research,this paper argues,the reform in Compensation Fee for Mineral Resource should be to redefine the relationship between tax and fee,consummate the meaning and taxable objects,to adjust the rate system.