全球矿产权利金的分类比较研究

发布时间：2018-01-27 12:01

本文关键词： 矿产权利金税费分类　出处：《经济研究参考》2015年33期 　论文类型：期刊论文

【摘要】：权利金是国外对矿产资源普遍征收的税费之一,反映的是资源所有者的经济权益。本文通过对世界上70个国家和地区的权利金制度进行系统研究,从所使用的权利金名称、计征方式、立法及调整机制、费率四个角度进行重点分析,提出:大多数国家和地区使用"权利金"名称;从价计征是最常用的征收方式;由矿业法(典)对权利金加以规定并调整是最普遍的变动机制;从费率上来看,不仅各国权利金费率相距甚远,而且同一国家内不同矿产资源的权利金费率也有很大差别;通常而言,宝石或半宝石的权利金费率最高,其次是金、银、铂等贵金属,再次是贱金属等。
[Abstract]:Royalty gold is one of the taxes and fees levied on mineral resources abroad, which reflects the economic rights and interests of resource owners. This paper makes a systematic study of the royalty system of 70 countries and regions in the world. From the use of the name of royalty gold, the way of levy, legislation and adjustment mechanism, the rate of four points of focus analysis, put forward: most countries and regions use the name of "royalty gold"; Ad valorem levy is the most commonly used method of collection; The regulation and adjustment of royalty by mining law is the most common mechanism of change; From the point of view of the rates, not only the royalty rates are far from each other, but also the royalty rates of different mineral resources in the same country are very different. Generally, precious or semi-precious stones have the highest royalty rates, followed by precious metals such as gold, silver, platinum, and base metals.
【作者单位】：国土资源部信息中心;
【基金】：国外矿产资源风险勘查专项资金“世界重要国家矿产资源勘查投资指南编制”项目下设子课题“世界主要国家矿业税费指标研究与评价(2011)”的阶段性成果
【分类号】：F811.4;F416.1
【正文快照】： 世界上大多数国家规定,矿产资源为国家、矿业税(费)。全体人民所有。开采矿产资源,必须向所有权人我们依托“世界重要国家矿产资源勘查投资缴纳权利金。所谓权利金,指的是矿产开采人因指南编制”项目已编制完成的70个国家和地开采和耗竭不可再生资源而向矿产资源所有权区1的投

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