关于改革矿产资源补偿费费率管理制度的探讨——提高煤炭石油基本费率并建立浮动费率制度的研究

矿产资源补偿费征收管理是矿产资源国家所有权权益的经济体现,也是矿产资源有偿使用的一项重要制度。文章分析概括了我国现行费率的相关规定,指出目前费率管理存在的主要问题:一是补偿费费率偏低,现行固定费率制度,难以根据市场状况及时调整;二是费率没有与资源利用水平相结合,没有起到促进提高资源回采率的杠杆作用。在此基础上,文章以石油和煤炭行业为例,对建立浮动费率制度进行了初步的测算分析。

Discussion on the Management System of the Compensation Rate for Mineral Resource Depletion——Promoting the Basic Rate of Coal and Oil and Establishing the System of Floating Rate

The paper introduces the regulations with regard to current compensation rate for mineral resource depletion in China;and points out the major problems: the compensation rate for mineral resource depletion is low,and the current fixed rate is difficult to be readjusted timely with the market situation;the rate neither integrates with the level of resource utilization nor plays its leveraged role in promoting the percentage of recovery of resources.Based upon these,the paper gives a preliminary analysis on establishing floating-rate system by taking oil and coal industry as an example.