矿业权投资入股涉税问题研究──矿业权流转问题研究系列之一

Research on the Tax Issues Concerning Investment in a Corporation and Becoming a Shareholder by Mining Rights——One of this Series of Studies with regard to Mining Right Circulation Problems

地勘单位以矿业权投资入股属于非货币出资方式。矿业权投资入股有两种方式,即:矿业权评估作价后全部作为出资投资入股和部分变现、部分作为出资投资入股。全部作为出资投资入股方式,按非货币性资产投资涉税处理;部分变现、部分作为出资投资入股,应按非货币性出资和矿业权转让两种不同情形分别处理。矿业权对外投资入股涉及的税费主要有营业税、企业所得税、城市维护建设税和教育费附加、印花税和契税。对矿业权投资入股是否涉及营改增的问题、涉税纳税地点的问题及其他相关问题应根据具体情况和相关政策灵活处理。

Making investments as shares by using mining rights is non-monetary mode of investment in geological exploration units. There are two ways to invest to a corporation and becoming a shareholder by mining rights. That is：one way is that after evaluating and pricing mining rights, using mining right to invest to a corporation;the other is to realize part of mining right and paying part as investment. This means that the ifrst mentioned of two should be tackled according to the non-monetary assets investment tax;the latter can be handled according to the non-monetary contribution and transfer of mining rights respectively. This paper introduces the taxes that involved in investments by using mining rights. These include：business tax, corporate income tax, urban maintenance and construction tax, educational surtax, stamp duty and agree tax. Other related problems such as whether the investment in a corporation and becoming a shareholder by mining rights is related to the issues that replace the business tax with a value-added tax, the issues in relation to tax-related and tax payment place, should be lfexible dealt with according to the speciifc situation and related policy.