矿业权历史沿革、法律属性与资本属性——矿业权流转问题研究系列之二

The Historical Evolution, Legal Attribute and Capital Attribute Concerning Mining Rights——The Second in the Series Focusing Specifi cally on the Transfer of Mining Rights

从法律规范的角度,今后凡代表探矿权和采矿权以及围绕其所派生的相关权利时,应该统一使用"矿业权",不宜再使用"矿权"一词。就法律属性而言,根据物权法的相关规定,结合矿业权自身的特点和相关的特殊性,将矿业权定义为"准用益物权"较恰当。矿产资源是资源性资产,矿业权具有自然资源资产的属性,根据有关规定,矿业权属于"无形资产"税目中的"自然资源使用权",矿业权作为无形资产属于非货币性资产。矿业权作为自然资本中最重要和最活跃的要素,将强力支撑生态文明建设和可持续发展,国土资源管理部门必须创新思维和管理模式,实现自然资本的优化配置;矿业权人必须重视自然资本的经营和维护。

This paper argues that from the perspective of legal norms, when we refer to mineral exploration right and exploitation fight, as well as related rights derived from these two fights, we must use mining rights. In terms of legal attribute, according to the related regulation of Property Law, as well as the own characteristics of the mining right and relevant specificities, the mining right is defined as quasi- usufructuary fight properly. Mineral resource is resource assets, so mining fight has the property of natural resot^rces assets. According to the relevant regulations, mining right belongs to the right to use natural resources in the tax items of intangible assets. As intangible assets, mining right is the part of non-monetary assets, This paper points out that as the most important and the most active factors in natural capital, mining fight will give strong support to ecological civilization construction and sustainable development. Administrative department of land and resources must improve the idea and management mode through innovation so as to realize the optimal allocation of natural capital. Persons owned the mining fight must pay attention to operation and maintenance of natural capital.