I. Main types of taxes and fees in mineral resources management
(1) resource tax. The purpose of resource tax is to adjust the differential income of mining enterprises due to the exploitation of resources with different grades and promote fair competition among enterprises. The resource tax was originally a progressive excess profit tax. 1986, the oil resource tax began to be levied according to the output quota. 1993 issued the "Provisional Regulations on Resource Tax" (the State Council DecreeNo. 139), which stipulates that resource tax shall be levied according to the output quota.
(2) Compensation fees for mineral resources. Mineral resources, as a kind of resource assets, must pay the fees for the use and development of such resources to their owners. Mineral resources compensation fee is the fee paid by the mining right owner to its owner for using (mining) mineral resources. The mineral resources compensation fee was established by the mineral resources law of 1986, but it was not really collected until 1994. 1994 promulgated the Regulations on the Collection and Management of Mineral Resources Compensation Fees (the State Council DecreeNo. 150), which stipulates that mineral resources compensation fees collected by various localities according to a certain proportion of sales shall be turned over to the central finance in full and on time, and then divided by the central and local governments according to a certain proportion at the end of the year. The specific distribution ratio is: the ratio between the central government and provinces and municipalities directly under the central government is 5: 5; The ratio between the central government and the autonomous region is 4:6.
(3) royalties from exploration and mining rights. The use fee of exploration right and mining right includes the use fee of exploration right and mining right. The use fee of exploration right refers to the use fee charged by the state to the mineral resources exploration right holder according to the regulations. Mining right use fee refers to the use fee charged by the state to the mining right holder of mineral resources according to regulations. The use fee of exploration right and mining right is charged according to the mining area. The exploration right use fee is calculated according to the exploration year and paid year by year according to the block area. From the first exploration year to the third exploration year, pay 100 yuan per square kilometer every year. From the fourth exploration year, it will increase by 100 yuan per square kilometer every year, with the maximum not exceeding 500 yuan per square kilometer every year; The mining right use fee is paid year by year according to the mining area, and it is RMB per square kilometer 1000 per year.
(4) the price of exploration and mining rights. The price of exploration right and mining right includes the price of exploration right and mining right. The price of exploration right refers to the price that the state transfers the exploration right formed by its investment to the exploration right holder and collects from the exploration right holder according to the regulations; The price of mining right refers to the price that the state transfers the mining right formed by its investment exploration to the mining right owner and collects from the mining right owner according to the regulations. The price of exploration right and mining right is based on the evaluation price confirmed by the administrative department of land and resources of the State Council, and it is paid in one lump sum or by installments, but the longest payment period of exploration right and mining right shall not exceed 2 years and the longest payment period shall not exceed 6 years.
(5) Funds and deposits established in the pilot areas. In April, 2004, the State Council took Shanxi Province as a pilot for the sustainable development of coal industry, approved Shanxi Province to levy a fund for the sustainable development of coal, extracted a deposit for the restoration of mine environment, and established a fund for the transformation and development of coal, aiming at promoting the sustainable utilization of coal resources.
(6) royalties. Provisions on Payment of Mining Royalties for Exploitation of Offshore Oil Resources (OrderNo. 1 of the Ministry of Finance) and Interim Provisions on Payment of Mining Royalties for Sino-foreign Cooperation in Exploitation of Onshore Oil Resources (Order No.3 of the Ministry of Finance) stipulate that China enterprises and foreign enterprises engaged in exploitation of offshore oil resources according to law in People's Republic of China (PRC) * * and People's Republic of China (PRC)'s inland seas, territorial seas, continental shelves and other sea areas under jurisdiction, after the tax reform of 1994, In addition, in 1994, the former Ministry of Geology and Mineral Resources made it clear in the Reply of China Offshore Oil Corporation on Confirming that the compensation fee will not be levied again in the exploitation of offshore oil resources in China waters (Ministry of Geology and Mineral Resources LetterNo. 156) that the exploitation of offshore oil resources in China waters should comply with the provisions of two administrative regulations, namely, the provisions on the payment of royalties for the exploitation of offshore oil resources and the payment of royalties for the exploitation of onshore oil resources by Chinese and foreign cooperation.
Two, clear the specific form of paid acquisition of exploration and mining rights.
According to laws, regulations and normative documents, the specific forms of paid acquisition of exploration and mining rights include the following three:
1. royalties for exploration and mining rights
The first paragraph of Article 12 of the Measures for the Administration of Registration of Mineral Resources Exploration Blocks (Order No.240th of the State Council) stipulates: "The state practices the system of paid acquisition of exploration rights. The exploration right use fee is calculated in the exploration year and paid year by year. " Article 9 of the Measures for the Administration of Mining Registration of Mineral Resources (the State Council Decree No.241) stipulates: "The state practices the system of paid acquisition of mining rights. The mining right use fee is paid year by year according to the mining area, and the standard is per square kilometer 1000 yuan per year. " The Notice on Printing and Distributing the Measures for the Administration of the Royalty and Price of Exploration and Mining Rights (Caizongzi [1999] No.74) jointly issued by the Ministry of Finance and the Ministry of Land and Resources1999 clearly stipulates the Royalty and Royalty of Exploration and Mining Rights. According to the above provisions, it can be seen that since the revision of 1996 Mineral Resources Law, the important embodiment of the paid acquisition system of exploration and mining rights is that the state collects exploration and mining rights from exploration and mining rights holders.
2. The price of exploration right and mining right
The first paragraph of Article 13 of the Measures for the Administration of Registration of Mineral Resources Exploration Blocks stipulates: "If the applicant applies for state-funded exploration and has verified the exploration right of the block mineral land, the applicant for exploration right shall pay the exploration right fee in accordance with the provisions of Article 12 of these Measures, as well as the exploration right price formed by the state-funded exploration after evaluation and confirmation; According to the relevant regulations of the state, the price of exploration rights can be paid in one lump sum or in installments. " The first paragraph of Article 10 of the Measures for the Administration of the Registration of Mineral Resources Exploitation stipulates: "If the applicant applies for state-funded exploration and the mining right of the mineral land has been proved, the applicant for mining right shall pay the mining right use fee in accordance with the provisions of Article 9 of these Measures, and shall pay the mining right price formed after the state-funded exploration is evaluated and confirmed; The price of mining rights can be paid in one lump sum or in installments in accordance with relevant state regulations. " In June 1999, the Ministry of Finance and the Ministry of Land and Resources jointly issued the Measures for the Administration of royalties and prices of exploration and mining rights, which also clearly stipulated the prices of exploration and mining rights. According to the above provisions, it can be seen that there are strict boundaries for the object of collecting the price of exploration and mining rights, that is, the applicant who applies for state-funded exploration and has proved the exploration and mining rights of mineral land.
3. The price of transferring exploration and mining rights through bidding, auction and listing.
The Notice of the Ministry of Land and Resources on Printing and Distributing the Administrative Measures for Bidding, Auction and Listing of Exploration and Mining Rights (Trial) (No.2003197 of the Ministry of Land and Resources) stipulates that after the bid winner and bidder are determined through bidding and auction, the competent department shall sign a transaction confirmation with the bid winner and bidder. The transaction confirmation shall include "the time and method of payment of the price of exploration right and mining right". Although the term "the price of exploration and mining rights" is used here, it is the same as the second paid way mentioned above, but its specific meaning should be different, so the author uses "the price formed by bidding, auction and listing to transfer exploration and mining rights" to distinguish it.
Three, correctly distinguish between the price of exploration and mining rights and the price of bidding, auction and listing to sell exploration and mining rights.
From the above concepts, I think the difference between the two is mainly reflected in the following aspects:
(1) The applicable scope of the price is different. There is a strict scope for the collection of the price of exploration and mining rights, that is, when the state transfers the "exploration and mining rights of mineral land invested and proved by the state", the price of exploration and mining rights can be collected at the same time as the paid use fees of exploration and mining rights. The price of transferring exploration and mining rights through bidding, auction and listing means that as long as the exploration and mining rights are transferred through bidding, auction and listing, the price of exploration and mining rights should be charged. The exploration and mining rights transferred by means of bidding, auction and listing include "mineral land invested by the state for exploration and verification", but are not limited to this scope.
(2) The price is formed in different ways. The price of exploration right and mining right is based on the appraisal price confirmed by the administrative department of land and resources of the State Council, that is, the confirmed appraisal price. The transaction price is the price formed by transferring the exploration right and mining right by means of bidding, auction and listing, and it is the bid price of the winning bidder in the bidding method; In auction mode, it is the highest bid of the bidder; In the way of listing, it is the highest offer of bidders. It should be pointed out that the transaction price shall not be lower than the determined bidding reserve price and auction listing reserve price.
(3) The substantial connotation of price is different. The price of exploration right and mining right is subject to the evaluation price confirmed by the administrative department of land and resources of the State Council, which is essentially the cost of national exploration investment. Once the evaluation price is determined, the specific amount of the price will be determined; The price of transferring prospecting and mining rights through bidding, auction and listing is the market price of prospecting and mining rights, the agreed price reached voluntarily by both parties on the basis of setting the reserve price, and an important embodiment of the market-oriented allocation of mineral resources.
It is an inevitable requirement of mineral resources management to vigorously promote the paid use of mineral resources and give full play to the basic role of the market in the allocation of mineral resources. In practice, although the exploration and mining rights applied for in some places do not meet the conditions of "the state has invested in exploration and proven mineral land", they still charge the applicants for the use of exploration and mining rights on the grounds of paid use, which is not in line with the relevant provisions of the state. As the author pointed out earlier, the conditions for collecting the price of exploration and mining rights are very clear, that is, "the state has invested in exploration and has proved the mineral land." For the prospecting and mining rights that do not meet this condition and are obtained through application, the paid use of mineral resources can only take the form of collecting royalties for prospecting and mining rights.