关于国外矿产资源权益金的争论及探讨(增刊)

在矿产资源税费研究中,国内学术界关于国外“Royalty”的翻译,性质等认识并不统一。这些问题都会直接影响理论研究和实践判断,从而形成一些根本和方向的认识分歧。通过对权益金的定义、征收依据和性质的探讨,本文认为,由于世界各国矿产资源大多归国家所有,并由政府行使所有权。因此,权益金体现国家作为矿产资源所有者的财产收益,而并非是一种税收。国家矿产资源所有者权益主要在开采阶段通过权益金体现,而矿业权出让收益是一种有益补充,但不能代替权益金。

Debate and discussion about the mineral royalties

The translation and properties of in literature of mineral taxation, which will directly influence the theoretical research and practice of judgement, and form some fundamental understanding of the differences and direction. Through the discussion of the definition, purpose, and nature of royalties, this paper argues that since all mineral resources are publicly owned, the royalty is earned by the government by the rights of ownership and is not a tax. The royalty should mainly be realized in the phase of mineral extraction. A well-designed royalty will generally be more effective than auctions as a primary way of charging for the right to exploit non-renewable resources, but an auction system is a useful mechanism for supplementing the royalty.