摘要
以《物权法》和《矿产资源法》为依据,阐述了矿产资源所有权与使用权的关系。利用税费租理论分析了我国矿产资源勘查开发收益分配现状,并构建矿产资源定价模型和矿业权评估模型。针对矿产资源税、费、租名不符实,矿业权价款挤占矿产资源所有者权益的现实问题,提出三方面政策建议:一是以"权利金"的名义,来实现矿产资源所有者权益;二是与矿产资源权益金制度配套,加快推进矿业权出让制度改革;三是优化改进矿业权评估模型,促进级差矿租Ⅱ在矿业权转让人和受让人之间合理分配。
Based on the Property Law and the Mineral Resources Law, this paper stated the relationship of the ownership and the right of use of mineral resources. Analyzing the current situation of income distribution of mineral resources exploration in China by the theory of rent, the pricing model of mineral resources and the evaluation model of mining right had been constructed. For mineral resource tax, fee, rent are misnomers, mineral resource mining right cost from the owner＇s rights, this paper gave three policy Suggestions what are： the mineral resources owner＇s rights would be realized by ＂royalty＂; reform of mining right transfer system would be mated with mineral resources royalty; optimizing the mining right evaluation model, distribution equally between the assignor and the assignee of differential mining rent II.
出处
《中国国土资源经济》
2017年第9期25-29,39,共6页
Natural Resource Economics of China
基金
国土资源部部门预算项目"基于市场动态监测的国土资源形势分析与战略实施评估"(Z029-2016)
关键词
勘查开发
收益分配
矿产资源价值
矿业权价值
量化模型
Exploration and Development
Income Distribution
Value of Mineral Resources
Value of Mining Rights
Quantitative model
