The Research On The System Of Mineral Royalties In China

For a long time,our country has not established the system of mineral royalties,instead by the system of paid use of mineral resources and the system of mineral resources tax and fee to adjust the relationship between the actual owner,the representative owner and the user of the mineral resources,as well as the relationship between the present generation and the next generation.These two systems cooperate with each other to realize the economic value of mineral resources and embody the property rights and interests of the country as the owner of mineral resources.However,due to such factors as the lack of solid basic theory and the diversity of government objectives,the rights and interests of the country's mineral resources have not been realized,and the external solution to the exploitation and utilization of mineral resources has not been achieved."Notice of the State Council on the Reform of the Mineral Resources Rights and Benefits System" is clearly pointed out that a system of mineral royalties should be established.The establishment of mineral royalties system is an important measure in the reform of mineral resources paid use system and resource tax system in China.However,at present,there are still disputes in the theoretical circles and practical sessions about collection basis,realization way and realization mode of mineral royalties,and the definition of mineral royalties is not clear.Through summarizing foreign experiences and our policy documents,this paper defines the connotation and system functions of mineral mineral royalty,analyzes the existing factors that are not conducive to the realization of China's mineral resources owner's rights and interests.Based on the theory of land rent and the ownership theory of natural resources,this paper puts forward the framework and ideas for the construction of the system of mineral royalties from the aspects of the subject,object and scope of collection,collection methods and fund use methods.With a clearer definition of connotation,functional orientation,and multiple ways of realization,it covers three links of mining rights transfer,occupation and resource exploitation.It also puts forward some suggestions on realizing mineral royalties system by using several ways of realization,such as mining rights transfer income,mining rights occupancy fee,resource tax and oil special proceeds.