构建中国矿产资源有偿使用法律制度

发布时间：2018-07-06 16:33

本文选题：矿产资源 + 国家所有　；参考：《山西财经大学》2008年硕士论文

【摘要】： 我国的经济建设飞速发展,对矿产资源的需要量越来越大,但是,由于矿产资源无价值观点的长期影响,我国在矿产资源开发中却存着严重的浪费。文章指出要解决经济建设需求与矿产资源短缺之间的矛盾,必须构建中国矿产资源有偿使用法律制度。发达国家对矿产资源实行资本化、市场化管理,在这种管理模式下矿产资源实行有偿化使用。借鉴发达国家的经验,对我国矿产资源的资本化与构建我国矿产资源有偿使用制度具有重要的意义。文章指出,构建矿产资源有偿使用制度必须遵循矿产资源归国家所有、矿产资源的价值由三部分组成、矿产资源生产具有外部性及马克思主义地租理论这四个基本理论。这四个基本理论决定了建立矿产资源有偿使用制度的必要性,同时这四个基本理论也对确定矿产资源的价值具有重要的作用,对矿产资源价值的确定也就意味着对矿产资源有偿使用费的确定。中国矿产资源有偿使用制度是顺应经济体制改革的需要逐渐建立起来的,是对矿产资源资本化、市场化运作在法律制度上的确认。在对中国现有的矿产资源有偿使用制度做了归纳后,文章提出构建中国矿产资源有偿使用制度必须坚持矿产资源国家所有原则、制度科学性原则与制度配套性原则。这三个原则对文章试图构建的中国矿产资源有偿使用制度具有指导意义。文章为矿产资源有偿使用费与矿业企业缴纳的税划定了明确的界限。矿业权人为取得、行使矿业权而向矿产资源所有人支付的对价,属于有偿使用费的范围,除此之外,矿业企业基于国家行政管理职能而缴纳的是税。可见矿产资源使用费基于平等主体之间的经济关系,而税则基于管理与被管理的关系。国家收取的矿产资源使用费在价值上包括三部分:国家前期投资,前期投资增值以及国家收益。国家收益又包括绝对地租和级差地租Ⅰ。文章指出矿产资源有偿使用法律制度应包括五部分:矿业权价款制度、矿产资源补偿费制度、资源调节费制度、资源耗竭补贴制度及环境恢复保证金费。五个制度承担着不同的功能,各司其职,不可或缺。在原有制度的基础上,文章提出合理确定矿业权价款,实行与消耗储量挂钩的浮动补偿费制度,并按照上述关于费和税的区分标准,把资源税改为资源调节费。文章提出建立资源耗竭补贴制度与环境恢复保证金制度,使矿产资源有偿使用制度更加完善。为使矿业企业整体税费负担均衡,文章指出,构建矿产资源有偿使用制度的同时,需要对矿业企业的税收进行如下改革:征收矿业权使用税、开征矿业权增值税及减少矿业企业增值税额。最后文章提出,要加强对制定统一的矿产资源有偿使用法的研究,尽快结束矿产资源有偿使用制度的规定散见于法律、法规、规章等的混乱局面。
[Abstract]:With the rapid development of China's economic construction, the demand for mineral resources is increasing. However, due to the long-term influence of mineral resources without value points, there is a serious waste in the exploitation of mineral resources in China. This paper points out that in order to solve the contradiction between the demand for economic construction and the shortage of mineral resources, it is necessary to construct the legal system of paid use of mineral resources in China. Developed countries implement capitalization and market-oriented management of mineral resources. Using the experience of developed countries for reference is of great significance to the capitalization of mineral resources in China and the construction of the system of paid use of mineral resources in China. The paper points out that the construction of the system of paid use of mineral resources must follow the four basic theories of mineral resources belonging to the state, the value of mineral resources is composed of three parts, the production of mineral resources is externality and the Marxist theory of land rent. These four basic theories determine the necessity of establishing a system of compensatory use of mineral resources. At the same time, these four basic theories also play an important role in determining the value of mineral resources. The determination of the value of mineral resources means the determination of the fee for the use of mineral resources. The system of compensated use of mineral resources in China is gradually established in accordance with the needs of the reform of the economic system. It is a confirmation of the capitalization and marketization of mineral resources in the legal system. After summing up the current system of paid use of mineral resources in China, this paper puts forward that the principles of national ownership of mineral resources, the principle of scientific system and the principle of matching system should be adhered to in the construction of the system of paid use of mineral resources in China. These three principles are of guiding significance to the system of paid use of mineral resources in China. This paper draws a clear line between the paid use of mineral resources and the tax paid by mining enterprises. The consideration paid to the owner of mineral resources in order to obtain and exercise the mining right belongs to the scope of paid usage fee, in addition, the mining enterprise pays tax based on the function of national administration. It can be seen that the use of mineral resources is based on the economic relationship between the equal subjects, while the tax is based on the relationship between management and management. The value of mineral resources royalties collected by the state consists of three parts: state pre-investment, pre-investment increment and state income. The national income includes absolute rent and differential rent. This paper points out that the legal system for the compensatory use of mineral resources should include five parts: the system of mining right price, the system of mineral resources compensation fee, the system of resource adjustment fee, the system of resource depletion subsidy and the deposit fee of environmental recovery. The five systems have different functions and are indispensable. On the basis of the original system, the paper puts forward that the price of mining right should be reasonably determined, the floating compensation system linked to the consumption of reserves should be implemented, and according to the above distinguishing standard of fee and tax, the resource tax should be changed into the resource adjustment fee. This paper puts forward the establishment of resource depletion subsidy system and environmental recovery deposit system to make the system of mineral resources paid use more perfect. In order to balance the tax burden of mining enterprises as a whole, the paper points out that while constructing the system of paid use of mineral resources, the tax revenue of mining enterprises should be reformed as follows: collecting the use tax of mining rights, Levying VAT on mining rights and reducing the value added tax of mining enterprises. Finally, the paper puts forward that we should strengthen the research on establishing a unified law on the paid use of mineral resources, and put an end to the confusion of laws, regulations, rules and regulations on the system of paid use of mineral resources as soon as possible.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F426.1;D922.62

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