煤炭开采收益共享：依据、内涵与制度设计

Sharing the Benefit of Coal Mining: Theoretical Basis,Connotation and System Design

煤炭开采收益共享是推进煤炭主产区经济良性健康持续发展,缓解央地矛盾、企地矛盾的重要途径。其客观必然性取决于煤炭开采活动的特殊性。当前我国煤炭领域的税费制度安排及改革还无法有效实现收益共享。文章通过对共享内涵的进一步剖析发现,矿产开采收益共享本质是初次分配,根本目的是效率,并且不是一般意义的普惠。我国应在吸取各国实践经验的基础上,从制度层面对煤炭开采共享收益的征收、管理和使用进行系统构建。

Sharing the benefit of coal mining is an important way to promote healthy and sustainable development of coal - producing areas, alleviate the contradictions between the central and local governments and ease the contradictions between the local governments and enterprises. Its inevitability depends on the characteristics of coal mining activities rather than ownership. At present, the reform of taxes and fees relating to coal cannot a- chieve revenue sharing effectively in China. Through the further analysis of the meaning of sharing, it is found that the mineral benefit sharing is essentially primary distribution and its fundamental purpose is efficiency in- stead of benefit for all in the general sense. We should learn from practical experience of other countries and build the system for collecting, managing and using coal mining revenue.