矿产资源开发经济关系研究

矿产资源勘查开发过程中的四种经济关系,即由矿业权出让行为产生了矿产资源所有者与矿产资源勘查开采主体之间的权利过渡经济关系和国家作为前期投资者与矿业权受让方的投资利益过渡经济关系,由矿产资源勘查开采行为产生了社会管理者与矿山生态环境破坏者之间的经济补偿关系和矿产资源所有者与矿产资源开采主体之间的因开采行为导致矿产资源耗竭的经济补偿关系。我国现行矿产资源税费体系存在的突出问题是:所调解的利益关系不清,有缺项;体系不完整,内部既有重叠又有欠缺;费率过低,相关参数设置不合理,缺乏弹性;利益分配不合理,欠缺向资源原产地倾斜的收益分配机制。我国矿产资源勘查开发的税费体系应是"一费一款一税一金":即探矿权采矿权使用费、探矿权采矿权价款、环境税、权利金。

Research on Economic Relationship of Mineral Resources Development

This paper first introduces the economic relationships in the course of mineral resources exploration and exploitation,namely: the economic relationship of transition of power between the owner of mineral resources and the main body of mineral resources exploration and exploitation,and the economic relationship of investment interests transition between the national as earlier investors and transferee of mining rights both produced by mining right transfer behavior;the economic compensation relationship between administrators of society and destroyer of mining ecological environment,and the economic compensation relationship between the owner of mineral resources and the mainstay in mining mineral resources both for the depletion which caused by exploitation behavior.This paper goes on to look at some outstanding issues involved in the current tax system of mineral resources,these are: the adjustment of interest relations is unclear and lack of item;the system is incomplete,and there is both overlap and deficient in the system;the rate is too low,and the set for related parameters is not reasonable,and lack of flexibility;the distribution of interests is unreasonable,and lack of resources origin tilted income distribution mechanism.Finally,it points out that system of mineral recourse exploration and exploitation taxation should be royalty-price-tax-premium,namely royalties and price of mineral exploration right and mineral exploitation right,environmental taxes,and premium.