Interpretation of the Reform Plan of the Mineral Resources Rights and Interests System


Mineral resources are owned by the state. Recently, the State Council issued the Reform Plan of the Mineral Resources Equity Fund System, and decided to establish a new mineral resources equity fund system in line with China's characteristics. Why reform? How to reform? What impact will the reform bring? The relevant person in charge of the Ministry of Finance was interviewed by reporters on the 20th and gave an answer.
Promote the reform of the paid use system of resources
At present, in addition to the general taxes and fees, the units engaged in mineral resources exploration and mining need to pay the price of mining rights, the use fee of mining rights, the compensation fee for mineral resources and the resource tax, as well as the deposit of the deposit for mine environmental governance and recovery.
The relevant person in charge of the Ministry of Finance said that the current tax policy on mineral resources has played a positive role in safeguarding national rights and interests and promoting resource conservation and utilization, but there are still some "outstanding problems".
For example, the price of mining rights only covers the verified mineral origin invested by the state, which is not conducive to the full realization and maintenance of the national mineral resource rights and interests; The distribution of income from mineral resources development lacks effective regulation, and local governments rely heavily on mineral resources exploitation; The orientation of various taxes and fees is not clear; The responsibility for ecological environment governance and restoration of mining enterprises is not fully implemented.
"The establishment of the mineral resources rights and interests system is an inevitable requirement for safeguarding the national mineral resources rights and interests, an important part of the construction of the ecological civilization system, and an important measure to promote the reform of the paid use system of resources." The person in charge said.
Prevention and containment of enterprises' "horse racing enclosure"
The reform plan clearly puts forward four reform measures: establishing the income system of mining right transfer in the link of mining right transfer; Establish the system of mining right occupation fee in the link of mining right occupation; In the mining sector, continue to levy resource taxes; Establish a fund system for mine environmental governance and recovery in the link of mine environmental governance and recovery.
It is worth noting that the reform will integrate the current exploration right and mining right use fees, which are mainly levied on the basis of annual quota per unit area, into the mining right use fees, which are dynamically adjusted according to the changes in mineral product prices and the needs of economic development, and determine the central and local sharing ratio as 2:8.
"This is conducive to preventing the 'horse racing enclosure' and 'enclosure without exploration' behavior in the mining rights market, and improving the utilization efficiency of mineral resources," said the person in charge.
Highlight the responsibility system for environmental governance
In view of the inadequate implementation of environmental governance and recovery responsibilities, the reform plan is clear, and the deposit for mine environmental governance and recovery with different management methods and complicated approval and utilization procedures in various regions is adjusted to the deposit for mine environmental governance and recovery with standardized management, unified responsibilities and rights, and convenient use.
According to the Ministry of Finance, the mine environment governance and recovery fund was established in accordance with the requirements of the reform of the CPC Central Committee and the State Council to "release, regulate and serve".
"After the reform, it will improve the convenience for enterprises to use funds and further reduce the financial costs of enterprises." The person in charge said, "Relevant departments, according to their respective responsibilities, will strengthen the supervision during and after the event, urge enterprises to implement the responsibility of mine environmental governance and recovery, internalize the cost of environmental governance, and strengthen the construction of ecological civilization."
Ensure that the burden on enterprises does not increase
Regarding the cost topic that enterprises are generally concerned about, the relevant person in charge of the Ministry of Finance said that the reform of the mineral resources equity system "does not increase the burden on enterprises in principle".
For example, if the mining rights are transferred through bidding, auction and listing, the enterprise burden mechanism will remain unchanged; For those transferred by other means, the burden of enterprises may increase, but this is conducive to fair competition, reducing market rent-seeking space, and protecting and saving resources.
It is understood that in order to reduce the burden on enterprises, especially exploration enterprises, the proceeds from the transfer of mining rights can also be paid in installments.
In addition, in terms of resource tax, the reform plan proposes to do a good job in the organization and implementation of resource tax reform. The person in charge said that this would help to change the situation of duplication of taxes and fees, cross functional, and reduce enterprise costs.
Keep the financial structure of central and local governments stable
Many parts of the reform plan involve the adjustment of the proportion of revenue sharing between the central and local governments. The relevant person in charge of the Ministry of Finance said that the reform has maintained the "overall stability" of the financial structure of the central and local governments.
Specifically, the sharing ratio between the central and local governments of the proceeds from the transfer of mining rights has been adjusted from 2:8 to 4:6. As a result, the local government has reduced its annual income by about 2.04 billion yuan, and the central government has increased its income accordingly. The mining right occupation fee is charged by the mining right registration authority at different levels. It is adjusted to be shared by the central and local governments at a ratio of 2:8. The local fiscal revenue increases by about 900 million yuan every year, and the central fiscal revenue decreases accordingly.
In addition, since 2015, China has implemented the reform of resource tax, which appropriately incorporated the mineral resources compensation into the resource tax, and shared it by the central and local governments at a rate of 5:5. After the reform, it was adjusted to be exclusive to local governments. According to the calculation in 2015, the local fiscal revenue increased by 4.51 billion yuan, and the central fiscal revenue decreased accordingly. With the above overall consideration, the local finance can increase the income by 3.37 billion yuan every year.
The person in charge said that adjusting the revenue ratio between the central and local governments can appropriately reduce the direct interest relationship between local governments and resource development, reduce the dependence of local governments on mineral resources development to a certain extent, reduce the illegal mining and selling of resources at low prices, curb the short-term profit seeking impulse of local governments, and strengthen the cage for protecting national resources.