矿业权出让收益制度研究

Study on the mining rights transfer income system

简要介绍了矿业权出让收益制度的形成过程,深入分析了征收矿业权出让收益引起的一系列问题。认为矿业权出让收益替代矿业权价款,相当于用不应重复享有的所有者权益替代国家基于投资应得的补偿,存在一刀切、市场价格倒挂等问题;指出《矿业权出让收益征收管理暂行办法》作为部级行政规范性文件和暂行办法,即将实施5周年,应当对矿业权出让收益制度重新审视和评估;建议调整矿业权出让收益制度,减轻矿业企业负担,保障国家矿产资源安全。

The formation process of the mining rights transfer income system was briefly introduced,and a series of problems caused by the collection of the mining rights transfer income were deeply analyzed,and it was thought that replacing the price of mining rights with the mining rights transfer income was equivalent to replacing the compensation due to the state investment with the owner's equity that should not be enjoyed repeatedly,there were some problems,such as imposing uniformity on and inversion of market price.It was pointed out that the Interim Measures for the Administration of the Collection of the Mining Rights Transfer Income,as a ministerial administrative normative document and interim measures,would have been implemented for five years soon,and the mining rights transfer income system should be reassessed and evaluated,and it was suggested to adjust the mining rights transfer income system,reduce the burden of mining enterprises and ensure the safety of the national mineral security.