The China's mineral resource equity benefit system mainly includes the integration of tax and fee system ,the reform on the collection method ,adjustion of benefit distribution proportion and benefits included in the general public budget .Thereform is helpful to clarify the duty orientation of mineral resources tax ,promoting the circulation of mining rights ,and increasing the local fiscal revenue .To maintain the continuity ,guarantee the mining rights person legitimate rights and interests ,maintaining the fair market competition ,it is recommended to continueon collecting fees for mining exploration and exploitation rights according to the"new method for new mining rights ,old method for old mining rights" principle ,collecting grant proceeds of mining exploitation rights for exploration rightobtained by "first-come ,first-served"principle ,implementing differential collection way for the new exploration results ,and designing collection standard for rental for possession of mineral rights based on kinds of mineral rights .%我国矿产资源权益金改革主要包括整合税费制度、改革征收方式、调整收益分配比例和收入纳入一般公共预算四个方面.通过改革,有助于明确矿产资源税费职责定位、促进矿业权流转和增加地方财政收入.为保持政策连续性,保证矿业权人合法权益,维护市场公平竞争,建议按照"新矿业权新办法,老矿业权老办法"原则,继续做好矿业权价款征收工作;对以往申请在先方式取得探矿权,征收采矿权出让收益;对于新增勘查成果,实行差别化征收方式;矿业权占用费根据矿业权类型分类设计.
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