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

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.