矿产资源权益金制度完善建议

Suggestions for the improvement of mineral resources rights income fund system

矿产资源权益金制度改革经历了制度创新研究、制度框架确立、制度方案确定实施和资源税条例上升为资源税法4个阶段。该制度是实现国家矿产资源所有权的新形式,是市场配置矿产资源决定作用的必然要求,是贯彻“两山”理论建设生态文明的现实需要。针对该制度还存在的矿业权出让收益与资源税和矿业权占用费重叠、矿业权出让行为行政化、没有做到重大改革于法有据、矿业权成本负担加重、探矿权出让收益没有考虑探矿风险和探矿投入补偿等问题,应进一步理清收益、资源税、矿业权占用费的关系;强化矿业权出让行为的民事性质;加快矿产资源法修订,将改革成果法律化;矿业权竞买人要适应新制度要求做好竞买矿业权的投资决策。

The mineral resources rights income fund system has gone through the four stages including institutional innovation research,institutional framework establishment,institutional scheme implementation and the upgrading of resource tax regulations into resource tax laws.This system is a new form of realizing the ownership of national mineral resources,an inevitable requirement for the decisive role of the market in allocating mineral resources,and a practical need for implementing the“Two Mountains”theory and building ecological civilization.In view of the problems still existing in this system,such as the overlapping of mining right transfer income,resource tax and mineral right occupation fee,the administration behavior of mining right transfer,the failure to make major reforms based on the law,the increase of the mining rights cost burden,and the neglect of exploration risk and exploration investment compensation by the transfer income of exploration rights,some suggestions to improve the system are put forward,including further clarifying the relationship between income,resource tax and mining right occupation fee,strengthening the civil nature of the mining rights transfer behaviors,accelerating the revision of the mineral resources law and the legalization of the reform achievements,and the mining rights bidders should adapt to the requirements of the new system and make sound investment decisions in mining right bidding.