对矿产资源权益金制度改革的思考

摘要

The reform of mineral resources royalties system focuses on the maintenance of the state rights and interests on mineral exploration and development,aims at creating a fair competitive environment in the mining market,and tries to build a new mineral resources royalties system by freeing charges and regulating tax in the different stages of mining activities.But the reform is not complete.The mining rent is not separated from mining tax,mining profits,and mining charges.This thesis puts forward that the theoretical basis of the rent,tax,profit and charge of mining are different,so they should be separated.The mining rent is the property rights income of mineral resources.The mining profit is the return of pre-investment in exploration and development of mineral resources.The mining tax is the price of public goods provided by government.And the mining charge is one of the means that government control mining activities.The tax and charge reform of mining in the future is,in accordance with the theory of mining rent,tax,profit and charge,to restore the essence of mineral resource tax,change some of the charges into mining rent,to retain mine environmental restoration and governance fund.%矿产资源权益金制度改革是以维护矿产资源国家所有权益为中心、以营造公平的矿业市场竞争环境为目的,在矿业活动过程的不同环节,清费立税,试图建立符合我国特点的新型矿产资源权益金制度,但改革不彻底,矿业的租、税、利、费没有分开.本文认为,征收矿业的租、税、利、费的理论依据不同,应该分开.矿租是矿产资源产权收益,矿利是前期找矿投资的回报,矿税是政府提供公共产品的代价,矿费是政府对矿业活动实施管制的手段之一.未来矿业税费改革的方向是依据矿业的租税利费理论,还原矿产资源税的本质内涵,将一些收费项目转变为矿租,保留矿山环境恢复治理基金.