矿产资源补偿费减免过程中出现的问题及对策讨论:以安徽省补偿费减免规范为例

Mineral resources compensation reduction problems and countermeasures:Case study from Anhui compensation reduction specification

"安徽省矿产资源补偿费减免申请、核实、审查规定"是全国第一个关于矿产资源补偿费减免申请和审核的技术性规定,本文在肯定该规定的合理性和其积极作用的前提下,结合实践对该省矿产资源补偿减免技术规定进行梳理和剖析,指出该规定在一些减免项目名称的规范性、减免条款的定性和定量的划分等方面较易引起争议。并指出,矿产资源补偿费减免规范应从矿产资源资产性入手,将矿产资源储量动态检测、矿山监督管理与矿产资源补偿费征收工作相结合,从国家层面及时修改完善矿产资源补偿费征收及减免有关规定,按矿种制定一个格式化、操作性强、推广性强的征收减免规范。

Anhui mineral resource compensation fee remission application ,verification and censoring regulation is the first technical requirement in the mineral resource compensation fee application and censoring in China .In the regulation framework ,this paper analyzed the role in the regulation application practice ,and pointed out the controversial aspect on the qualitative and quantitative division in the remission project and term .The conclusion is that the regulation on the mineral resource compensation fee remission should consider the mineral resource asset ,combined with the mineral resource reserve dynamic monitoring , mine supervision management and mineral resources compensation levy .Above all ,the mineral resource compensation fee levy and remission should be revised from the national level in time ,as mineral species to provide a format ,operational and promotional norm .