矿业权出让收益制度下黄金企业面临的机遇和挑战  

Opportunities and challenges faced by gold enterprises under the revenue system of mining rights transfer

作　　者：徐春伟 武钧琦 庞璐 卢树东 赵辉[3] Xu Chunwei;Wu Junqi;Pang Lu;Lu Shudong;Zhao Hui(China Gold Group Resources Co.,Ltd.;Beijing Jinyou Geological Exploration Co.,Ltd.;China Gold Group Geology Co.,Ltd.)

机构地区：[1]中国黄金集团资源有限公司 [2]北京金有地质勘查有限责任公司 [3]中国黄金集团地质有限公司

出　　处：《黄金》2018年第9期1-4,12,共5页Gold

摘　　要：《矿产资源权益金制度改革方案》的发布,开启了中国矿产资源税费制度最为猛烈、重大的一次变革,《矿业权出让收益征收管理暂行办法》更是完成了对矿业权出让收益制度的改革,对维护国家权益、调节资源收益、筹集财政收入、平衡中央与地方的财权起到了重要作用,同时也是推进生态文明领域国家治理体系和治理能力现代化的重要战略。从矿业权出让收益的主要变化入手,探讨新政策下矿业权出让收益征收环节对当前黄金企业发展的重要意义和影响,分析出让收益制度给企业发展带来的机遇和挑战,对企业有效应对出让收益这一重大变革的冲击起到借鉴和参考作用。The promulgation of the Reform Plan of Mineral Resources Rights and Interests and Fees System initiated the most violent and significant reform of China s mineral resources tax and fee system.The Interim Measures for the Collection and Management of the Revenues from the Grant of Mining Rights has reformed the revenue system of mining rights transfer,besides having played an important role in safeguarding national rights and interests and regulating resources income,raising financial revenue,balancing the financial rights of the central and local governments,and also being an important strategy to promote the modernization of national governance system and governance capacity in the field of ecological civilization.Starting with the main changes of the mining rights transfer revenue,this paper discusses the significance and influence of the collection link of the revenue system of mining rights transfer on the deve-lopment of gold enterprises,analyzes the opportunities and challenges brought to the development of enterprises by the transfer revenue system,and wishes to provide reference for enterprises to effectively cope with the impact of the great change of the system.

关 键 词：矿业权出让收益 黄金企业 权益金 矿产资源 税费制度 征收方式 

分 类 号：TD-9[矿业工程]