摘要
按照矿产资源权益金制度改革要求,自2017年以来,全国各地陆续发布了矿业权出让收益市场基准价。然而,在实践过程中,矿业权出让收益市场基准价区域差距较大的现象。以煤、铁、铜、铅、锌、金等重点矿种为例,比较了不同计征基础、分类调整系数的基准价,以及采矿权基准价与资源税的区域差异性。结果表明:各地方基于资源禀赋差异、经济发展水平和产业政策导向等因素考虑,导致基准价存在一定程度的区域差距,因此,应制定矿业权出让收益市场基准价核定指南,规范并指导地方完善有关基准价制定。同时,为落实党中央、国务院改革精神,维护国家所有者权益,应建立反映矿产品价格波动、矿业权市场变化的全国矿业权市场基准价动态监测和调整机制。
In accordance with the requirements of the reform of the mineral resources equity benefit system,the market-benchmark price of mineral rights granting fee has been released successively throughout the country since 2017.However,some enterprises and experts reflected that the regional gap of the marketbenchmark price was large in practice.Taking coal,iron,copper,lead,zinc,gold as examples,the paper compared the market-benchmark price of different levy bases and classification adjustment coefficients,the regional differences between the market-benchmark price of mineral rights granting fee and the resource tax.The results show that the local difference of resource endowment,economic development level,industrial policy guidance and other factors have resulted in a certain degree of regional gap in the market-benchmark price,therefore,it is proposed to formulate the evaluation guidelines of the market-benchmark price,standardize and guide the local to improve the formulation of the market-benchmark price.At the same time,in order to implement the reform spirit of the CPC Central Committee and the State Council and safeguard the rights and interests of the state owners,a dynamic monitoring and adjustment mechanism for the marketbenchmark price of mineral rights granting fee should be established to reflect the price fluctuations of mineral products and the changes in the mining rights market.
作者
李刚
李亮
赵冠楠
刘涛
李勇
LI Gang;LI Liang;ZHAO Guannan;LIU Tao;LI Yong(Chinese Academy of Natural Resources Economics,Beijing 101149,China;China Gold Association,Beijing 100011,China)
出处
《中国矿业》
北大核心
2020年第5期26-31,共6页
China Mining Magazine
关键词
矿业权
出让收益
市场基准价
区域差异
mining rights
transfer proceed
market-benchmark price
regional gap
