《黄金》杂志(月刊) 第39卷 总第417期
2018年09月 第09期
目次
矿业经济与管理
  • 矿业权出让收益制度下黄金企业面临的机遇和挑战……徐春伟,武钧琦,庞璐,卢树东,赵辉
  • 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。

    Opportunitiesand challenges faced by gold enterprises under the revenue system of miningrights transfer……Xu Chunwei,Wu Junqi,Pang Lu,Lu Shudong,Zhao Hui

    AbstractThe promulgation of the Reform Plan of MineralResources Rights and Interests and Fees System initiated the most violent andsignificant reform of China’s mineral resources tax and fee system.The InterimMeasures for the Collection and Management of the Revenues from the Grant ofMining Rights has reformed the revenue system of mining rights transfer,besideshaving played an important role in safeguarding national rights and interestsand regulating resources income,raising financial revenue,balancing thefinancial rights of the central and local governments,and also being animportant strategy to promote the modernization of national governance systemand governance capacity in the field of ecological civilization.Starting withthe main changes of the mining rights transfer revenue,this paper discusses thesignificance and influence of the collection link of the revenue system ofmining rights transfer on the development of gold enterprises,analyzes theopportunities and challenges brought to the development of enterprises by thetransfer revenue system,and wishes to provide reference for enterprises toeffectively cope with the impact of the great change of the system.

    Keywords:mining rights transfer revenue; gold enterprise; royalty; mineralresources; tax and fee system; collection

  • 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
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