基于资源租金实现效率的矿业权出让收益研究

摘要

矿产资源能够产生资源租金,且不同制度安排的资源租金征收效率有所差异.本文从矿业权出让和矿产资源开采两个环节,全面考查了不同类型矿业权出让收益计征方法的资源租金征收效率.研究结果表明,矿业权竞争性出让和矿产资源开采税费有机结合,能够实现最优的资源租金收益.矿产资源开采税费是资源租金的主要实现形式,矿业权竞争出让收益是对开采税费的一种有益补充.因此,应当整合我国矿业权出让、矿业权占有和矿产资源开采环节税费制度,建立矿产资源权益金制度,全面维护国家矿产资源所有者权益.%Mineral resources give rise to economic rents, and the taxation influence collection efficiency of resource rents.The paper discusses the efficiency of various mineral rights granting fee collection methods on resource rents from the transferring of the mining rights and mineral extraction.The results indicate a well-designed exploitation tax and an auction system will maximize rental income.The exploitation tax is the main form of resource rents, while the auction system is a useful mechanism for supplementing the exploitation tax.Therefore, it is necessary to integrate China's mineral resources taxation on the links of mining right transfer, possession and mining, and build mineral resources royalties, which is helpful to maintain the interests of national mineral resources ownership comprehensively.