谈矿业费税

Discussion on Mining Fees and Taxes

矿业开发者应当缴纳的费税包括:土地使用费、矿区使用费、探矿和采矿权使用费、探矿和采矿权价款、矿产资源补偿费、矿产资源税等。对中国各项矿业费税性质的理解和评论,其要点是:①按照开发矿藏所得超额利润收缴资源补偿费,是行施矿藏国有权的需要;②先行开发者投入的勘探和开采准备资金是义无反顾的和并非时时全额有效的"沉没成本",如若据此向后续开发者收取探矿权和采矿权价款,其实是预支部分资源补偿费;③所谓矿业改制,就是把矿藏开发权人向国库缴纳资源补偿费的制度,改为按其投资额分配超额利润,其法理性有待重新审视。

The fees and taxes paid by the mining developers should include land use fee, mining royalty, charges of using the exploration and mining rights, the price of the exploration and mining rights, mineral resources compensation fees, and mineral resources tax. Through understanding and commenting on the nature of all mining fees and taxes in China, this paper points out that resources compensation fees collection according to the excess profits obtained from the development of mineral deposits is the need for implementing state-owned mineral rights. The prepared fund for exploration and exploitation that the developers in advance invested is sunk cost; and if the price of the exploration and mining rights shall be charged to subsequent developers by the developer in advance in accordance herewith, as it is to prepay the part of resource compensation. Mining industry restructuring, this is to change the system that the holders of mineral development rights pay resources compensation to national treasury into distribution of excess profit according to their investment, whose legality are being looked on.