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作 者:王希凯
出 处:《中国国土资源经济》2014年第2期14-17,共4页Natural Resource Economics of China
摘 要:矿产资源作为天然形成的自然资源是有价值的,它与矿业权价值结合,形成矿产资源资产的整体价值。矿产资源资产是矿业生产最重要的生产要素,但它内在的两种价值及其实现却各具特点,又是两个独立的利益主体,相互之间是一种供求关系。它们的利益分割只有通过价格才能找到均衡点。但是在我国,长期实行的税费制度,用资源补偿费代表资源所有者权益,且收取标准太低,致使二者的利益分配严重偏离均衡点。大量的资源权益被资本权益所侵占,不仅使国有资源资产大量流失,也不利于矿产资源的节约和合理利用。因此,必须充分利用资源价格,来实行矿产资源的有偿使用;必须研究提出矿产资源的基准价和级差调节价。基准价应当根据矿产资源价值的依附性和它在形成矿产品收入中的重要作用加以确定;级差调节价是在矿产资源绝对收益基础上的追加收益,依附于超额利润,并根据超额利润水平的不同确定收取标准。As naturally occurring natural resources, mineral resources is valuable, with the value of mining property, form the overall value of mineral resource assets. The mineral resource assets are the most important production factor of mining production. But its two intrinsic values and value actualization with speciifc characteristics are two separate interest subjects;and the relationship between each other is a kind of supply and demand. So the equilibrium point of their division of proift can be found by price. However, in China, rights and interests of resource owners are represented by resource compensation fee concerning long-term tax and fee system;and the low charging standard results the distribution of the interests of both serious deviations from the equilibrium. A lot of resources rights and interests are occupied by the rights and interests of the capital. This situation not only causes massive loss of the state-owned resources assets, but also goes against the conservation and reasonable utilization of mineral resources. Therefore, this paper offers that we must make full use of resource prices to implement the paid use of mineral resources;study and put forward the benchmark price and differential regulation price of mineral resources. On this basis, the benchmark price must be deifned according to dependent of mineral resource value and its important role in the formation of minerals income. And differential regulation price is additional beneifts on the basis of absolute return of mineral resources, attached to the excess proift. Furthermore, collection standards can be deifned depending on the excess proift level.
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