摘要
2017年我国施行了矿产资源权益金制度改革,在矿业权出让环节中,提出将探矿权、采矿权价款调整为矿业权出让收益,并提出了两种征收方式:按出让金额征收和按出让收益率征收。目前来看,全国大部分省份按出让金额方式征收,按出让收益率方式征收的实践案例较少,且仍在探索中。本文以矿业权出让收益的两种计征方法为视角,分析两种计征方式的差异后进行评价,提出矿业权出让收益不同计征方法的适用范围和完善建议。
In 2017,to establish a new mineral resource rights and interest system in line with China’s characteristics,China implemented the reform of mineral resource rights granting fee.Linking with mining right transfer,it proposed to adjust the price of exploration right and mining right into mineral rights granting fee,and proposed two ways of expropriation:transferred amount and transferred rate of return.At present,most of the provinces in China expropriate according to the transfer amount,and there are few practical cases of expropriation according to the transfer rate of return,which are still in pilot.From the perspective of two expropriation methods for mining right granting fee,this article analyzes the differences between the two methods and then evaluates them,and puts forward the applicable scope and suggestions for further improvement.
出处
《财政科学》
2020年第8期61-68,共8页
Fiscal Science
基金
山西省社会科学院(山西省人民政府发展研究中心)2020年度规划课题项目“矿业权出让收益征收方式研究”(项目编号:YWQN202003)。
关键词
矿业权
出让收益
出让收益率
Mining Rights
Granting Fee
Transferred Rate of Return
