新时代矿业权占用费征收方案设计

    Design of the taxation scheme for mining rights occupation fees in the new era

    • 摘要: 矿业权占用费是在矿业权占有环节收取的税费,目的是防范矿业权市场中的“跑马圈地”“圈而不探”行为,提高矿产资源利用效率。当前,我国矿业权占用费标准尚未发布,仍在沿用矿业权使用费标准,研究设计矿业权占用费征收方案是新时代矿产资源管理改革的必然要求。因此,采用因素变动法,系统分析了矿业投入产出、矿业利润和相关价格等因素变动情况,通过可比参照法,对比分析了海域使用金、城镇土地使用税和耕地占用税等自然资源使用费调整情况。综合考虑因素变动和其他使用费调整情况,确定了矿业权占用费基准征收标准,即探矿权占用费基准征收标准为1000元/km2,采矿权占用费基准征收标准为10000元/km2。以基准征收标准为基础,综合考虑不同矿产资源特点、勘查开发周期等因素,将探矿权占用费分为战略性矿产、其他金属矿产和其他矿产三种类别,将采矿权占用费分为战略性矿产、其他矿产两种类别,分别提出了根据持有年限阶梯式增长的矿业权占用费征收方案。研究成果对完善我国矿业权占用费制度,助力新一轮找矿突破战略行动,提高矿产资源勘查开发效率和增储上产力度具有重要意义。

       

      Abstract: The mining rights occupation fee is a tax fee collected during the mining rights occupation process. Its purpose is to prevent arbitrary land acquisition and failure to conduct exploration, and improve the efficiency of mineral resource utilization. At present, the standard for mining right occupation fees has not been released yet. Designing a mining right occupation fee collection plan is an inevitable requirement for the reform of mineral resource management in the new era. Therefore, this paper adopts the factor change method to analyze the changes in mining input-output, profit and mineral prices. At the same time, the paper adopts the comparable reference method to analyze the adjustment of sea area use fees, urban land use taxes and farmland occupation taxes. Based on the above research results, the standard for mining right occupation fees has been determined. The standard for the exploration right occupation fee is 1000 yuan per square kilometer, and the standard for the mining right occupation fee is 10000 yuan per square kilometer. Based on the standard for mining right occupation fees and some factors such as different resource characteristics and exploration and development cycles, a tiered exploration right occupation fees collection plan has been proposed for strategic mineral occupation fees, other metal minerals and other minerals. At the same time, a tiered mining right occupation fee collection plan has been proposed for strategic mineral and other minerals. The research results have important reference significance for improving the system of mining rights occupation fees. At the same time, the research results have an important impact on assisting the new round of breakthrough strategic actions in mineral exploration, improving the efficiency of mineral resource exploration and development and increasing reserves and production.

       

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