我国矿产资源有偿使用制度法律问题研究

发布时间：2018-02-13 12:24

本文关键词： 矿产资源补偿费资源税矿业权使用费　出处：《华东政法大学》2010年硕士论文　论文类型：学位论文

【摘要】： 矿产资源作为我国人民重要的物质资料来源之一,具有不可再生性,即在人类可预期的时间内是不可再生的。也就是说就目前的技术条件下,矿产资源的开发利用是用多少就少多少,而我国作为一个矿产资源储量相当丰富的国家之一,如何真正做到有效利用矿产资源才是当务之急。而目前我国的矿产资源有偿使用制度却尚未真正有效发挥作用,实践中采富弃贫、一矿多开、大矿小开等等现象的层出不穷令人堪忧,唯有真正实现我国的矿产资源有偿使用制度才能让这些损害国家利益、损人不利己的行为无可趁之机。简言之,要摆脱粗放式的经济增长方式,就要从矿产资源的有效使用开始,就要改革目前矿产资源的低价使用,就要充分实现矿产资源的有偿使用制度。本文运用了理论与实践相结合的分析方法,正反两方面分析和比较分析,以及历史分析方法等对我国现有的矿产资源有偿使用制度进行分析,发现了现有矿产资源有偿使用制度中所存在的一些典型问题:税费重复征收,管理体制设置不合理导致了国家利益无法有效实现;税费设置过低导致企业廉价或低价取得矿产资源,从而致使一部分矿业企业尤其是个体矿业企业缺乏珍惜和保护矿业资源的动力,矿产资源的使用率低下;矿业权的取得和流转问题导致探矿权人的权利没有得到保护,出现一些地方围而不探、以“采”代“探”和非法转让的现象。本文第一章主要介绍矿产资源有偿使用制度的相关概念和理论基础,通过历史沿革的学习,根据马克思的劳动价值论,对矿产资源的价值构成重新界定。第二章对我国现有的矿产资源有偿使用制度的一些现实问题和历史问题进行深入分析,并对根本性问题进行研究。在前两章的基础上,第三部分针对目前存在的一些问题提出了可行性的建议,在不进行大规模改革且不生搬硬套国外有偿使用制度的前提下,根据我国国情,对现有的矿产资源补偿费和资源税进行调整,同时对矿业权实行“探矿权和采矿权合一”的制度,建立有序的矿业权流转市场。此外,建立生态环境补偿机制,完善矿业管理制度,借机改进管理模式能够从整理上完善现有的矿产资源有偿使用制度。
[Abstract]:Mineral resources, as one of the important material sources for the people of our country, are non-renewable, that is, they are non-renewable in the time that human beings can expect. That is to say, under the present technological conditions, The exploitation and utilization of mineral resources is as much as it takes. However, as one of the countries with abundant mineral resources, China is rich in mineral resources. How to make effective use of mineral resources is an urgent task. However, at present, the system of paid use of mineral resources in our country has not really played an effective role. The endless emergence of such phenomena as large mines and small openings is worrying. Only by realizing the system of paid use of mineral resources in our country can we make these behaviors injure the national interests and harm others and not benefit ourselves. In short, there is no opportunity to take advantage of them. To get rid of the extensive mode of economic growth, we must start with the effective use of mineral resources, reform the current low price use of mineral resources, and fully realize the system of paid use of mineral resources. This paper analyzes the current system of the paid use of mineral resources in our country by using the analytical method combining theory and practice, the positive and negative analysis and the comparative analysis, as well as the historical analysis method. Some typical problems existing in the current system of paid use of mineral resources are found: the repeated collection of taxes and fees and the unreasonable setting of the management system lead to the failure of the effective realization of the national interests; The low setting of tax and fee leads enterprises to obtain mineral resources cheaply or cheaply, which makes some mining enterprises, especially individual mining enterprises, lack the motive power to cherish and protect mining resources, and the utilization rate of mineral resources is low. The acquisition and circulation of mining rights lead to the failure to protect the rights of prospectors and the phenomenon of "mining" instead of "exploration" and illegal transfer. The first chapter of this paper mainly introduces the related concepts and theoretical basis of the system of paid use of mineral resources, through the study of historical evolution, according to Marx's theory of labor value, The second chapter deeply analyzes some realistic and historical problems of the current system of paid use of mineral resources in our country, and studies the fundamental problems. On the basis of the first two chapters, The third part puts forward some feasible suggestions in view of the existing problems, under the premise of not carrying out large-scale reform and not adapting the foreign paid use system, according to the national conditions of our country, The existing mineral resources compensation fee and resource tax should be adjusted, at the same time, the system of "integration of prospecting right and mining right" should be implemented to establish an orderly mining rights circulation market. In addition, the ecological environment compensation mechanism should be established. Perfecting the mining management system and improving the management mode can improve the existing system of the paid use of mineral resources.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.62;F426.1

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