Font Size: a A A

Research On Collection And Administration Policy Of Mineral Rights Granting Fee

Posted on:2019-06-02Degree:MasterType:Thesis
Country:ChinaCandidate:X F FanFull Text:PDF
GTID:2359330545481492Subject:finance
Abstract/Summary:PDF Full Text Request
In April 2017,the reform plan of China's mineral resources royalties system was introduced,the plan clarified the establishment of mineral rights granting fee,while the original price of exploration and mining rights ceased to be collected.According to the design of the plan,the new mineral rights granting fee is based on the identity of the owner of mineral resources,and it is a kind of property income.To a certain extent,the mineral rights granting fee is the expansion of the original price of exploration and mining rights in both connotation and scope of collection.In the field of mineral resources transfer,there have been many researches done by experts and scholars,and there have been many controversies.However,many of the previous researches are mainly focused on the overall design of mineral resources tax and the transfer of mineral resources,seldom focused on mineral rights granting fee.However,previous researches on the selection of the way of transfer,the selection of the standard and the evaluation of the design of mineral resources tax are of great significance for the study of mineral rights granting fee.On the basis of previous studies,this paper starts from the nature of the mineral rights granting fee,and first introduces a few closely related categories,including the mineral resources royalties generally collected by foreign countries,the price of exploration and mining rights and the mineral resources compensation fee.Based on the definition of the category and combining the theory of property rights,theory of depletion,Marxist land rent theory,this article come to the following conclusions: one is the mineral resources royalties and the mineral resources compensation fee are designed to protect the economic rights and interests of the owner of mineral resources,reflects the concept of absolute land rent and relative rent,and the economic connotation is similar to that of mineral rights granting fee.The other is the economic connotation of original price of exploration and mining rights is a part of mineral rights granting fee.Based on this,this paper argues that research on collection and administration policy of mineral rights granting fee can fully draw lessons from the management of mineral resources royalties,price of exploration and mining rights and mineral resources compensation fee.Next,this paper makes an empirical analysis on the effect of the current mineral rights granting fee.Firstly,use the analytic hierarchy process(AHP)to construct the evaluation index system of the current policy: the rule level includes three indicators,namely,policy design evaluation,policy impact assessment and sustainable development evaluation.The program level includes eleven indicators,including the way of selling,the way of collecting and the rate design and so on.After expert scoring index weight is calculated.Then the fuzzy comprehensive evaluation method is used to quantitatively analyze the performance of the current policy on each index.Finally,combining personal analysis it is concluded that the overall policy is relatively effective,policies designed to consider comprehensively,but since the policy has not been refined,some individual index scores are relatively low such as the design of rate is still far from satisfactory.Finally,according to the results of empirical analysis and in view of the index which gained relatively low scores,I collect relevant international experience combined with our experience in the management of price of exploration and mining rights and mineral resources compensation fee,then put forward some policy recommendations.Firstly,it is recommended to optimize the rate design,adjust the collection basis,pay attention to the flexible use of the benchmark price adjustment coefficient and set the benchmark rate reasonably.Secondly,encourage exploration and development of mineral resources through reasonable ways of collection.The specific methods include clarifying the advantages and disadvantages of the specific methods in advance,and then adopt different ways to cooperate effectively on the basis of the successful practice.The third is to choose proper ways of transferring and provide supporting measures,which are discussed separately in different ways of transferring.The fourth is to adopt classified and hierarchical management and establish a comprehensive incentive mechanism.
Keywords/Search Tags:Mineral Rights Granting Fee, Mineral Resources Royalties, Fuzzy Comprehensive Evaluation, Policy of Collection and Administration
PDF Full Text Request
Related items