我国矿业权出让收益基准价现状、问题与对策建议

矿业权出让收益征收与管理是矿产资源权益金制度体系的核心环节。在"矿产资源权益金制度改革方案"和"矿业权出让收益征收管理暂行办法"中，矿业权出让收益征收管理相关规定不够细化，理解上还存在争议，出让收益基准价是矿业权出让收益的有效手段，目前其测算缺乏技术规范，导致在实际操作中难以把握。根据相关省（区、市）的调研情况和遇到的实际问题，在实例测算的基础上，提出对策建议，以期完善矿产资源权益金制度。

Thoughts on the Calculation of the Benchmark Price of Mining Rights Transfer Income

The collection and management of the proceeds from mining rights transfer is the core link of the mineral resources rights and interests system. In the Interim Measures for the Reform of the Rights and Interests of Mineral Resources and the Interim Measures for the Management of the Income Expropriation of the Mining Rights, the relevant regulations on the management of the revenue collection of the mining rights transfer are not detailed enough, and there are still disputes in the understanding. The benchmark price of the transfer income is an effective tool for the proceeds from mining rights transfer. At present, its calculation lacks technical specifications, leading to practical difficulties. Based on the survey and actual problems encountered in the related provinces and cities as well as the instance calculations, this paper puts forward some countermeasures and suggestions to perfect the system of mineral resources rights and interests.