关于违法开采矿产品价值认定的思考:以重庆市为例

    A case study on Chongqing city:views on value cognizance of illegal mining minerals

    • 摘要: 违法开采矿产品价值的认定是执法工作的重要基础。以重庆市为例,梳理了依据违法所得、违法量乘以单价或主管部门核定认定价值,依据实测、票据、供述、村社证明认定违法量和依据发票、询价、部门证明、中介调查、企业证明、上报市局、资源价款认定单价等价值认定现状。指出认定违法量存在原则不统一、多主体难定、分类不清晰、混同销售量等问题;认定单价存在原则不明确、口径不统一、矿产品矿成品理解不到位、是否含运费、是否含税、总体偏低等问题。依据国土资发〔2005〕175号第六条等条款和重庆市实际,提出了以重庆市内12个矿产、地下开采矿产、违法量大于1万t或违法价值超过5万元的,其违法量一律由技术单位实测;处罚单价用基准日的原矿不含税坑口价;违法开采价值等于违法开采量乘以单价为核心的一套价值认定原则,和处罚后锁定底数、处罚破坏土地、出台后续监管和疏堵结合等一系列建议。有助于进一步统一重庆市违法开采矿产品价值认定原则,明晰具体操作路线;同时,能否良好落地仍有待执法实践的检验。

       

      Abstract: The value of illegal mining minerals is the important basis on law enforcement work.Firstly, taking Chongqing as an example, this paper concludes three methods of cognizing value by illegal income, illegal quantity multiplied by unit-price, by competent authority approved; four means of cognizing illegal quantity by measure, bill, statement, village certificate; seven ways of cognizing unit-price by invoice, inquiry, departmental certificate, intermediary investigation, business certificate, reporting to the city council, resource price.Secondly, the authors point out 4 major questions of cognizing illegal quantity such as principle is not uniform, multiple subjects are difficult to confirm, unclear classification, mixed sales quantity, and 6 major questions of cognizing unit-price such as principle is not clear, caliber is not uniform, mineral products and mineral finished product are mixed, including freight or not, including tax or not, the price always low.Thirdly, according to regulations and actual situation, this paper suggests a set of cognizing value, cored the illegal quantity always measured by technical unit in 12 characteristics mineral resources, or underground mining of minerals, or when illegal quantity is more than ten thousand tons, or when illegal value is more than fifty thousand yuan, and cored unit-price use pit price of raw ore without tax in base date, and cored the value is equal to illegal quantity multiplied by unit-price.This paper also suggests a series of recommendations such as lock-in base number after punishment、punishment including land destruction、promulgating follow-up supervision and combination of dredging and blocking.Lastly, these suggestions are conducive to uniting the principle of cognizing the value of illegal mining minerals in Chongqing city, clearing specific operation route, meanwhile if it can be execution in place or not is still rely on the test of law enforcement practice.

       

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