论矿产资源价值与所有者权益  

Discuss on the Value of Mineral Resources and Owner’s Equity

作　　者：张华 鹿爱莉 ZHANG Hua;LU Aili(Chinese Academy of Natural Resources Economics,Beijing 101149)

机构地区：[1]中国自然资源经济研究院

出　　处：《中国国土资源经济》2020年第2期52-60,共9页Natural Resource Economics of China

基　　金：法治国土建设业务支撑与法律修订前期论证(F006-2018)

摘　　要：矿产资源价值是由地质勘查劳动创造的价值和所有者权益共同组成的,矿产资源价值量等于矿产资源的绝对矿租、级差矿租和垄断矿租之和。矿产资源的价值通过价值转移与矿产资源开发劳动创造的价值共同形成矿产品价值。矿产品价值量是由市场所需的开采最劣等资源的成本和绝对矿租、垄断矿租所决定的。根据风险投资的特点,地质勘查劳动创造的价值不能简单计入所勘查矿床的资源价值中,要由发现的大矿、富矿等价值高的资源来补偿。通过对与矿产资源价值相关的各种关系的分析和研究,对矿产资源权益金征收制度提出建议:矿产资源权益金征收要体现公平与合理的原则;资源税的征收应实行累进制;勘查阶段尽量减少各种费用的征收;加大优势资源权益金的征收比例。The value of mineral resources is composed of the value created by geo-prospecting labor and the owner’s equity,the value of mineral resources is equal to the sum of absolute ore rent,differential ore rent and monopoly ore rent.The value of mineral resources is formed of the value of mineral products through value transfer and the value created by geo-prospecting labor.The value of mineral products is determined by the cost of mining the worst resources required by the market,absolute ore rent and monopoly ore rent.According to the characteristics of venture capital,the value created by geo-prospecting labor cannot simply be included in the resource value of the surveyed ore deposit,it must be compensated by high-value resources such as large and rich ore deposit found.Through the analysis and research of various relationships of the mineral resource value,this article puts forward proposals for the mineral resource royalty levy system:the levy of mineral resource royalty should reflect the principle of fairness and reasonableness;the levy of mineral resource tax should be implemented in a progressive system;reduce the charge of various fees during the exploration stage;increase the levy ratio of the royalty of superior resources.

关 键 词：所有者权益 矿产资源价值 矿产品价值 地质勘查劳动 风险投资 权益金 

分 类 号：F407.1[经济管理—产业经济] F062.1