论矿产资源作为生产要素的权益所得——不能用资源税替代资源权益补偿  

Discussion on Equity Income of Mineral Resource as Factors of Production——Resources Tax cannot Substitute Resource Equity Compensation

作　　者：王希凯 

出　　处：《中国国土资源经济》2011年第5期4-8,54,共5页Natural Resource Economics of China

摘　　要：作为生产要素的矿产资源是资产化的矿产资源,其价值包括净价值、矿业权价值和矿山生态补偿价值。矿业权收入分配要补偿已消耗的矿产资源资产、劳动和资金,这三个要素的回报加税金构成矿产品总成本,矿产品收入减去总成本是矿业企业的利润。当前矿业利润远高于社会平均利润,突出反映了资源和资本分配不公,造成国家资源权益流失。应通过矿产资源资本化来实现矿产资源所有权权益,不能用资源税代替矿产资源权益所得。Mineral resources as factors of production is the asset of the mineral resources,its value,including net value,mining rights value,and the value of ecological compensation of mine.The distribution of income of mining rights must compensate the consumed assets,labour and capital of mineral resources;and the return of these three elements plus taxes constitute the total cost of mineral products;the revenue of mineral products minus the total cost is the profits of mining enterprises.This paper analyses the current situation,that is: the mining profits is far higher than the social average profit,which has highlighted the inequitable distribution of resources and capital,and caused losses of the national resources equity.In response to this,this paper suggests that realization of ownership interest in mineral resources should be through capitalization of mineral resources instead of resource tax.

关 键 词：矿产资源 生产要素 权益所得 资源税 

分 类 号：F407.1[经济管理—产业经济]