Notice of the Ministry of Finance, the Ministry of Land and Resources and the People’s Bank of China on the Administration of the Proceeds from the Prices of Exploration Rights and Mining Rights

财政部、国土资源部、中国人民银行关于探矿权采矿权价款收入管理有关事项的通知

Promulgating Institution: The People's Bank of China; Ministry of Finance; Ministry of Land and Resources

Document Number:Cai Jian [2006] No. 394

Promulgating Date: 08/14/2006

Effective Date: 08/14/2006

颁布机关: 中国人民银行; 财政部; 国土资源部

文      号: 财建[2006]394号

颁布时间: 08/14/2006

实施时间: 08/14/2006

Text

正文

To finance departments (bureaus) and land and resources departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and specially designated cities in the State plan, and the Shanghai Head Office, branches, business management departments, as well as the central sub-branches in provincial capitals (capitals of autonomous regions) and cities at the sub-provincial level of the People's Bank of China,

With a view to further deepening the institutional reform in terms of the paid use of mineral resources and the paid acquisition of mineral rights, straightening out the relationship of profit distribution of mineral resources, and properly dividing the proceeds generated from the prices of exploration rights and mining rights between the Central Government and local governments, issues concerning the administration of the proceeds from the prices of exploration rights and mining rights are hereby notified as follows in accordance with the Notice of the State Council on Rectifying and Regulating the Development Order of Mineral Resources in an All-round Manner (Guo Fa [2005] No. 28) and the Decision of the State Council on Strengthening Geological Work (Guo Fa [2006] No. 4):

    各省、自治区、直辖市、计划单列市财政厅(局)、国土资源厅(局),中国人民银行上海总部、各分行、营业管理部、省会(首府)城市中心支行、副省级城市中心支行:

    根据《国务院关于全面整顿和规范矿产资源开发秩序的通知》(国发[2005]28号)和《国务院关于加强地质工作的决定》(国发[2006]4号)的规定,为进一步深化矿产资源有偿使用和矿业权有偿取得制度改革,理顺矿产资源收益分配关系,合理划分探矿权采矿权价款收入中央与地方的分成比例,现将探矿权采矿权价款收入管理有关事项通知如下:

1.The proceeds from the prices of exploration rights and mining rights shall refer to the total revenue collected by the examination and approval and registration authorities of exploration rights and mining rights of the Central Government and local people's governments from transferring exploration rights and mining rights instituted as a result of prospecting funded by the State (including by the central finance, local finance, or the combination of the two, the same below) by such market means as bidding, auction and listing for sales or by agreement, and the prices paid by State-owned enterprises for making up for their free possession of the exploration rights and the mining rights created through prospecting funded by the State.

       一、探矿权采矿权价款收入是指中央和地方人民政府探矿权采矿权审批登记机关通过招标、拍卖、挂牌等市场方式或以协议方式出让国家出资(包括中央财政出资、地方财政出资和中央财政、地方财政共同出资,下同)勘查形成的探矿权采矿权时所收取的全部收入,以及国有企业补缴其无偿占有国家出资勘查形成的探矿权采矿权的价款。

2. With effect from September 1, 2006, proceeds from the prices of exploration rights and mining rights shall be shared at a fixed proportion between and among the Central Government and local governments, with 20% going to the former and 80% to the latter. Sharing proportions at the provincial, city and county levels shall be determined by provincial people's governments according to the actual situations at their own discretion. Provisions otherwise stipulated by the State shall prevail.

       二、自2006年9月1日起,探矿权采矿权价款收入按固定比例进行分成,其中20%归中央所有,80%归地方所有。省、市、县分成比例由省级人民政府根据实际情况自行确定。国家另有规定的,从其规定。

3. Efforts shall be made to reinforce the administration of the collection of the proceeds from the prices of exploration rights and mining rights so that such proceeds are turned over to the State treasury in full amount in a timely manner. Where it is genuinely difficult to turn over all the proceeds from the prices of exploration rights and mining rights in one lump sum, upon approval by the relevant registration administration authority, payment may be made in installments, subject to a maximum of two (2) years for exploration rights and a maximum of ten (10) years for mining rights.

The specific procedures for turning over the proceeds are as follows: the registration administration authority for exploration rights and mining rights shall fill in the Notice on Turning over Proceeds to Treasuries based on the valuation price, the agreed price or the bidding, auction and listing closing price of the exploration right or mining right, and notify the applicant for the exploration right or the mining right to make payment. The said applicant shall complete the payment procedures within seven (7) working days upon receipt of the Notice on Turning over Proceeds to Treasuries. Proceeds from the exploration rights and the mining rights within the registration administration scope of the land and resources department of the State Council shall be turned over in accordance with theNotice of the Ministry of Finance on Confirming Issues Concerning the Pilot Reform of the Ministry of Land and Resources on the Revenue Collection and Management System (Cai Ku [2003] No. 6), and relevant provisions on the reform of the system of collection management. In regions where the reform of the management system of non-tax revenue collection has been carried out, proceeds from the prices of exploration rights and the mining rights within the registration administration scope of local land and resources departments shall be turned over pursuant to relevant provisions on the reform of the local finance departments. In regions where the reform has not yet been implemented, the proceeds shall be turned over to the local treasuries. In this case, when performing the procedures for turning over the proceeds to the local treasury, the party concerned shall use the General Payment Form, fill in the budget items pursuant to the relevant provisions of the Classified Government Budgetary Revenue and Expenditure Items of the current year, and specify the sharing proportions for various budgetary levels in the "Remarks" column. Upon receipt of the payment, the local treasury concerned shall hand in 20% of the proceeds to the State treasury according to the prescribed sharing proportion, and allocate the remaining 80% according to the sharing proportions at the provincial, municipal and county level as set forth by the people's government of the relevant province, autonomous region or municipality directly under the Central Government.

       三、强化探矿权采矿权价款收入收缴管理,探矿权采矿权价款收入必须及时、足额缴入国库。一次性缴纳探矿权采矿权价款确有困难的,经登记管理机关批准,可以分期缴纳;探矿权价款缴款期限不超过2年,采矿权价款缴款期限不超过10年。

    具体缴库程序是:探矿权采矿权登记管理机关根据出让探矿权、采矿权评估价、协议价或招标、拍卖、挂牌成交价填具缴库通知书,通知探矿权、采矿权申请人缴款;探矿权、采矿权申请人在接到缴款通知书7个工作日内办理缴费手续。国务院国土资源管理部门登记管理范围的探矿权采矿权价款收入的收缴,按照《财政部关于确认国土资源部收入收缴管理制度改革试点有关事宜的通知》(财库[2003]6号)和收缴管理制度改革的有关规定执行。地方国土资源管理部门登记管理范围的探矿权采矿权价款收入的收缴,已实施非税收入收缴管理制度改革的地方,按照地方财政部门有关改革规定执行;暂未实施改革的地方,采取就地缴库方式,办理缴库手续时,使用“一般缴款书”,预算科目根据当年《政府预算收支分类科目》的有关规定填写,并在“备注”栏中注明各预算级次的分成比例,各级国库在收到库款时,按照规定的分成比例,将库款的20%逐级上划国家金库总库,将库款的80%部分,按省、自治区、直辖市人民政府规定的省、市、县分成比例进行划解。

4. Finance departments and land and resources departments at all levels shall strengthen the supervision and administration of the proceeds from the prices of exploration rights and mining rights. Exploration right and mining right registration administration authorities at all levels shall carry out review and verification with all pages of relevant payment vouchers affixed with the stamps on payment transfer/receipt of banks (treasuries) as well as other relevant materials and bills. They shall not register the exploration rights and mining rights for those failing to make timely and full payment, and shall not issue the exploration right license or the mining right license thereto. Finance departments shall, according to the needs of land and resources departments in performing their duties, guarantee the funding for processing the transfer of exploration rights and mining rights, so as to ensure the full collection of the proceeds from the prices of exploration rights and mining rights and the timely submission thereof to the State treasury.

       四、各级财政、国土资源管理部门要加强探矿权采矿权价款收入的监督管理。各级探矿权采矿权登记管理机关要依据加盖银行(国库)转(收)讫章的相关缴款凭证各联次及相关资料、凭证等进行审核。对未按规定及时足额缴纳探矿权采矿权价款的,不得办理探矿权采矿权登记手续,不得发放探矿权许可证或采矿权许可证。财政部门要根据国土资源管理部门履行职责的需要,对办理探矿权、采矿权出让业务所需经费给予保障,确保探矿权采矿权价款收入的足额收取并及时上缴财政。

5. Finance departments at all levels shall work closely with land and resources departments to make more efforts in the investigation of and the punishment against various violations of regulations and disciplines in the transfer of exploration rights and mining rights. They shall lawfully investigate, and mete out heavier punishments against such violations of regulations and disciplines as illegal fee reduction or exemption, failure to perform the duties of collection, failure to collect the amounts that should be collected, failure to promptly turn over the payments to treasuries in full, unauthorized withholding, use of the proceeds for expenditures, misappropriation, and commercial bribery, and shall investigate the administrative and economic liabilities of the relevant leaders and persons subject to liabilities. Where the act constitutes a criminal offense, the case shall be referred to judicial organs for investigation of criminal liabilities in accordance with the law.

       五、各级财政部门要与国土资源管理部门密切配合,加大对探矿权采矿权出让中各种违规违纪行为的查处力度,要依法对违规减免,不履行收费职责,应收不收,不及时足额缴库,截留、坐支、挪用及商业贿赂等违法违纪行为从严查处,追究有关领导和责任人的行政、经济责任;构成犯罪的,依法移送司法机关追究刑事责任。

6. In the event of any discrepancy between this Notice and any other provision after issuance hereof, this Notice shall prevail.

Ministry of Finance of the People's Republic of China

Ministry of Land and Resources of the People's Republic of China

People's Bank of China

August 14, 2006

       六、本通知下发后,凡与本通知不符的,一律以本通知为准。

中华人民共和国财政部

中华人民共和国国土资源部

中国人民银行

二○○六年八月十四日