废弃矿山土地复垦投资及收益分配探讨

废弃矿山土地投资收益分配要遵循市场分配规律，按照投入要素的贡献大小分配收益。国有土地上废弃矿山投资收益分配：单个投资者投入，投资收益归该投资者所有；多个投资者投入，按照投入要素和贡献多少来进行收益分配。政府和投资者之间的收益分配：政府可以对国有土地上的废弃矿山收取较低的土地使用权费用或税收。集体所有土地上废弃矿山投资收益分配：投资集体土地上的单位或个人以租金或土地承包金的方式获得废弃矿山土地的使用权或将集体土地作价入股；单位或者个人可以对废弃矿山土地进行前期开发向集体收取复垦费用。

Discussion on Abandoned Mine Land Reclamation Investment and Income Distribution

We must follow the rules of market allocation for abandoned mine land investment income distribution; and should be according to the contribution of inputs to share earnings. This paper points out that as for the abandoned mine investment income distribution on the state-owned land, there are two methods, one is the investment income is owned by the investor who invested individually; and the other is the multiple investors, whose income distribution should be according to the inputs and contribution. However, for the income distribution between the government and investors, the government can impose lower land use fees or taxes for the abandoned mines on the state-owned land. The units or individuals who invest in collectively owned lands can obtain the land use rights of abandoned mine in the form of rent or land rental, otherwise, collective-owned land can be evaluated in terms of shares. Units or individuals can carry on the earlier stage of development for the abandoned mine land and take reclamation fees to the collective.