矿产资源有偿使用及其实现方式研究--不能用资源税完全替代权利金

摘要

矿产资源所固有的天然价值是其有偿使用的理论依据，矿产资源作为矿业最基本的生产要素，是矿产品价值的重要组成。矿产资源的有偿使用，反映的是财产权的交换，通过权利金制度实现这种交换，既能公平公正地维护供求双方的利益，又能形成节约集约使用矿产资源的有效机制。权利金突出了矿产资源有偿使用的财产属性，对矿产资源绝对收益的收取突出了实际消耗的矿产资源量，对矿产资源级差收益的收取突出了与超利润的挂钩。不能用资源税完全取代权利金。%The inherent natural value of mineral resources represents the theory basis of its paid-use. As a basic factor of mining production, mineral resource is the major constituents of the minerals’ value. The paid use of mineral resources relfects the exchange of property rights, and this exchange can be realized through royalty system. As a result, we can both safeguard the interests of the supply and demand fairly and impartially, as well as form the effective mechanism foreconomical and intensive use of mineral resources. What's more, the royalty not only highlights the property attribute of the paid use of mineral resources, but alsohighlightsthe actual consumption of mineral resources for the charge of absolute returns of mineral resources. In addition, the royalityhighlights the link with super-proiftfor the charge of differential incomes. Therefore, royalties cannot be replaced completely in resources tax.