Ministry of Land and Resources Continues to Promote Mineral Reform

On September 28, the Ministry of Land and Resources issued the “Resolution of the Proposal on Reforming the Paid Use and Paid-acquisition System of Mineral Resources in China” (hereinafter referred to as the “Summary”), which briefly introduced the basic situation and resource tax reform of China’s paid use system for mineral resources. The basic situation of institutional reform.

The abstract makes it clear that since the Party’s communism, the 18th, 3rd and 4th Plenary Sessions have been held, the *** has put forward new requirements for comprehensively deepening the reform of the economic and investment system, and has formulated a system to speed up the construction of an ecological civilization and strengthen the management of natural resources assets. In order to deepen the reform of fiscal and taxation systems and other series of reform ideas and measures, the Ministry of Land and Resources will continue to promote the reform of the system of paid use of mineral resources and the reform of the resource tax system. The main measures include three aspects.

The first is to study the establishment of a national gold system for mineral resources. At present, the rights of the national mineral resources assets need to be urgently maintained. It is particularly manifested in the fact that after the mineral resource compensation rate for some minerals has fallen to zero, the ownership of mineral resources has not been implemented, and a reasonable resource price formation mechanism and resource tax system have not been formed, resulting in mineral resources. Loss of rights and interests of state owners. At present, the Ministry of Land and Resources is cooperating with the Ministry of Finance to study the issues related to reconstructing the tax system for mineral resources, and establishing a system of state-interest payments for mineral resources linked to the existing tax system for mineral resources to reflect the resource depletion of owners of minerals by owners of minerals. To clarify the relationship between the price of mining rights and the country's equity payments, and to protect the property rights of the owners of mineral resources.

The second is to improve the acquisition of mining rights and related systems. First, we must improve the administration and examination of mining rights. In accordance with the requirements of the reform of the State Council's administrative approval system, the management of mining rights will be further improved, and a number of examination and approval issues such as the examination and approval of exploration rights and mining rights will be cancelled. Second, we must improve the collection and management of mining rights. At present, the Ministry of Land and Resources is cooperating with the Ministry of Finance to study and improve the relevant policies for payment of instalments of mining rights instalments, clarify the criteria for payment of instalments by installments, and standardize management of collection and payment of mining rights. Third, we must gradually adjust the direction of fiscal expenditure. In accordance with the requirements of the reform of the financial management system, fiscal funds are mainly inclined to basic and public welfare geological work, and gradually withdraw from the field of commercial exploration. Fourth, we must improve the assessment and management of mining rights prices. In response to the current problems in the assessment of mining rights, further improve the measures to improve the scientific rationality of assessment management.

The third is to continue to promote resource tax reform. Implementing the resource tax reform will help establish a dynamic mechanism that reflects market supply and demand and the scarcity of resources, and further rationalize resource tax and fee relations. In the next step, the relevant departments such as the Ministry of Finance will, in accordance with the principle of clearing taxes and fees, implement a comprehensive reform of resource tax ad valorem, and at the same time clean up and regulate the relevant charges, and establish a reasonable distribution mechanism for revenue.