关于深化矿产资源权益金制度改革的思考

Thoughts on deepening the reform of mineral resources rights fund system

建立矿产资源权益金制度是维护矿产资源国家所有者权益的重要手段。积极有序推动权益金制度改革有助于厘清“税、费”关系,深化和完善矿产资源有偿使用制度。本次改革在所有者权益的体现方式上进行了积极探索。执行过程中,客观上存在增加矿山企业生产经营成本,对探矿权征收出让收益缺乏现实依据,重复体现矿产资源的国家所有者权益等问题。建议从理论上明确资源税的属性,调整矿业权出让收益的征收方式,组织开展矿产资源权益金制度改革实施效果评估。

The establishment of mineral resources equity system is an important mean to safeguard the rights and interests of national owners of mineral resources.Actively and orderly promoting the reform of the equity system will help clarify the relationship between“taxes and fees”,and deepen and improve the system of compensable utilization of mineral resources.This reform has actively explored the way in which the owner's equity is reflected.During the implementation process,there are objective problems such as increasing production and operation costs of mining enterprises,lack of realistic basis for the expropriation of prospecting rights transfer revenue,repeatedly reflection of the national ownership rights of mineral resources.It is recommended that the properties of resource tax should be clarified theoretically,the way of collecting the mining rights transfer should be adjusted,and the reform effect of mineral resource equity system should be evaluated.