Notice of the Ministry of Finance and the Ministry of Land and Resources on Deepening the Reform of the System of Acquisition for Value of Exploration Rights and Mining Rights

财政部、国土资源部关于深化探矿权采矿权有偿取得制度改革有关问题的通知

Promulgating Institution: Ministry of Finance; Ministry of Land and Resources

Document Number:Cai Jian [2006] No.694

Promulgating Date: 10/25/2006

Effective Date: 10/25/2006

颁布机关: 财政部; 国土资源部

文      号: 财建[2006]694号

颁布时间: 10/25/2006

实施时间: 10/25/2006

Text

正文

Relevant ministries and commissions of and institutions directly the State Council, departments (bureaus) of finance and departments (bureaus) of land and resources of all provinces, autonomous regions, municipalities directly under the Central government and cities specifically designated in the State plan, and relevant enterprises under Central management,

With a view to carrying forward the reform of the system of use for value of mineral resources, gradually rationalizing the pricing system of mineral resources, and promoting conservation of resources, relevant issues on deepening the reform of the system of acquisition for value of exploration rights and mining rights are hereby notified as follows in accordance with relevant requirements of the Notice of the State Council on Comprehensive Rectification and Regulation of the Order of Exploitation of Mineral Resources (Guo Fa [2005] No. 28), the Reply of the State Council on Approving the Pilot Programs on Deepening the Reform of the System of Use for Value of Coal Resources (Guo Han [2006] No.102), and other relevant laws and regulations: 

    国务院有关部委、有关直属机构，各省、自治区、直辖市、计划单列市财政厅（局）、国土资源厅（局），有关中央管理企业:

    为了进一步推进矿产资源有偿使用制度改革，逐步理顺矿产资源价格形成机制，促进资源节约，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《国务院关于同意深化煤炭资源有偿使用制度改革试点实施方案的批复》（国函[2006]102号）的有关要求以及其他有关法律法规的规定，现就深化探矿权、采矿权有偿取得制度改革的有关问题通知如下:

1. The system of acquisition for value shall apply to all exploration rights and mining rights. All exploration rights and mining rights newly created by the State shall be granted by such market competition means as bidding, auction or public listing, except for the rights whose grant is by way of offering to the first applicant or by agreement as permitted by relevant provisions.   

       一、探矿权、采矿权全面实行有偿取得制度。国家出让新设探矿权、采矿权,除按规定允许以申请在先方式或以协议方式出让的以外,一律以招标、拍卖、挂牌等市场竞争方式出让。

2. Holders of exploration rights and mining rights shall timely pay for their exploration rights and mining rights to the State in full in accordance with relevant provisions of the State. Unless otherwise stipulated in this Notice, no payment for the exploration rights and mining rights may be made in the form of increasing State-owned capital or share conversion. 

       二、探矿权、采矿权人应按照国家有关规定及时足额向国家缴纳探矿权、采矿权价款,除本通知另有规定外,探矿权、采矿权价款一律不再转增国家资本金或以折股形式缴纳。

3. With respect to the exploration rights of mineral deposits discovered with State funds (including funds from the Central Finance, local finance or jointly from the Central and local finance) that are held for free and the mining rights acquired without compensation by the holders prior to the release of this Notice, departments of land and resources shall sort out the situation, and assess the value of the exploration rights and mining rights upon clearing in conjunction with finance departments. Specifically, the value of mining rights shall be assessed based on the residual mineral reserve. Under normal circumstances, holders of exploration rights and mining rights shall pay for the rights in the form of capital, according to the valuation results confirmed, approved or record-filed by authorities in charge of the examination and approval or registration of the rights. Where it is genuinely difficult to pay in the form of capital, according to the principle of voluntariness of holders of exploration rights and mining rights, payment may be made by share conversion upon approval in accordance with relevant provisions herein. 

       三、对本通知发布之前探矿权、采矿权人无偿占有属于国家出资(包括中央财政出资、地方财政出资或中央财政和地方财政共同出资,下同)探明矿产地的探矿权和无偿取得的采矿权,由国土资源管理部门会同财政部门进行清理,并对清理后的探矿权、采矿权进行评估,其中:采矿权按照剩余资源储量进行评估。探矿权、采矿权人按照探矿权、采矿权审批登记管理机关确认、核准或备案的价款评估结果,首先应当以资金方式向国家缴纳探矿权、采矿权价款;对以资金方式向国家缴纳探矿权、采矿权价款确有困难的,可遵循探矿权、采矿权人自愿原则,按照本通知有关规定报经批准后,以折股方式缴纳。

4. Where it is genuinely difficult to pay for the exploration right or mining right in the form of capital in a lump sum, the holder thereof may pay in installments during the term of validity of the right, upon approval of the relevant authority in charge of the examination and approval or registration of exploration rights and mining rights. Specifically, the compensation for exploration right shall be paid off in a maximum of two (2) years, with payment of the first year being no less than 60% of the total amount. The compensation for mining right shall be paid off in a maximum of ten (10) years, with payment of the first year being no less than 20% of the total amount. Holders of exploration rights and mining rights who make payment in installments shall bear the fund occupation cost that shall be no lower than the level of interest of bank loans at the corresponding period. 

       四、对以资金方式一次性缴纳探矿权、采矿权价款确有困难的,经探矿权、采矿权审批登记管理机关批准,可在探矿权、采矿权有效期内分期缴纳。其中探矿权价款最多可分2年缴纳,第一年缴纳比例不应低于60%;采矿权价款最多可分10年缴纳,第一年缴纳比例不应低于20%。分期缴纳价款的探矿权、采矿权人应承担不低于同期银行贷款利率水平的资金占用费。

5. With respect to the exploration rights of mineral deposits discovered with funds from the Central Finance or jointly from the Central and local finance that are held for free and the mining rights acquired without compensation by the holders prior to the release of this Notice, where it is genuinely difficult to pay in the form of capital and any of the following conditions is satisfied, the holders may make payment to the State, in part or in entirety, by share conversion according to the principle of voluntariness upon approval of the Ministry of Finance in conjunction with the Ministry of Land and Resources: 

(1) where the exploration right or mining right is within the term of validity and was acquired prior to the release of the Administrative Measures for Registration of Prospecting Areas of Mineral Resources (Order No. 240 of the State Council) and the Administrative Measures for the Registration of the Exploitation of Mineral Resources (Order No. 241 of the State Council). 

(2) where the exploration right or mining right is contributed as an asset at its assessed value to an enterprise that was reorganized or restructured with the approval of the State Council or the people's government at the provincial level; or

(3) where the payment method is explicitly provided for under relevant documents of the State Council or approved by the State Council. 

Where the compensation of the exploration right or mining right is paid in part to the State by share conversion, the unconverted part shall be paid in the form of capital to the State timely and in full. 

       五、本通知发布之前探矿权、采矿权人无偿占有属于中央财政出资或中央财政和地方财政共同出资探明矿产地的探矿权和无偿取得的采矿权,对以资金方式缴纳探矿权、采矿权价款确有困难且符合下列条件之一的,按照探矿权、采矿权人自愿的原则,在报经财政部会同国土资源部批准后,可以将应缴纳的探矿权、采矿权价款部分或全部以折股方式向国家缴纳:

    (一)《矿产资源勘查区块登记管理办法》(国务院令第240号)和《矿产资源开采登记管理办法》(国务院令第241号)出台前无偿取得的、现仍在有效期内的探矿权、采矿权;

    (二)经国务院或省级人民政府批准改组改制、并以探矿权、采矿权评估价值作为资产进入改制企业;

    (三)国务院文件有明确规定或报经国务院批准的。

    探矿权、采矿权价款采用部分以折股方式向国家缴纳的,其余未折股部分价款应当以资金方式及时足额向国家缴纳。

6. Where the compensation of the exploration right or mining right is to be paid by share conversion upon approval, the number of shares to be converted shall be calculated based on the proportion of the monetary amount for conversion to the total net assets of the enterprise. The equity from the share conversion shall be managed pursuant to the following principles:

(1) for the exploration rights and mining rights of resources prospected for with funds from the Central Finance, the equity from payment by share conversion shall be held by the Central Geological Exploration Fund.

(2) for the exploration rights and mining rights of resources prospected for with funds jointly from the Central and local finance, the equity from payment by share conversion shall be held, pro rata, by the Central Geological Exploration Fund and relevant local institutions, according to their respective fund contribution.  

Specific measures for the management of payments of exploration rights and mining rights in the form of shares conversion and the resulting equities held by the Central Geological Exploration Fund shall be separately formulated by the Ministry of Finance in conjunction with the Ministry of Land and Resources. 

       六、探矿权、采矿权价款经批准以折股方式缴纳的,其股份按拟折股的价款额占企业净资产的比例进行计算。折股所形成的股权按照以下原则管理:

    (一)由中央财政出资勘查形成的探矿权、采矿权,其价款以折股方式缴纳所形成的股权划归中央地质勘查基金持有;

    (二)由中央财政和地方财政共同出资勘查形成的探矿权、采矿权,其价款以折股方式缴纳所形成的股权,由中央地质勘查基金和地方有关机构按照中央财政和地方财政各自的出资比例分别持有。

    以折股方式缴纳的探矿权、采矿权价款及所形成股权划归中央地质勘查基金管理的具体办法,由财政部会同国土资源部另行制定。

7. Where the compensation of the exploration right or mining right is converted, in part or in entirety, into State-owned capital upon approval of the Ministry of Finance and the Ministry of Land and Resources or approval of the relevant finance department and the relevant department of land and resources at the provincial level, the holder of the exploration right or mining right shall first make up the payment to the Sate in the form of capital under normal circumstances. Where it is genuinely difficult to make up the payment in the form of capital, the holder may also voluntarily elect to convert the increased State-owned capital into shares as payment. Matters relating to the payment shall be handled in accordance with the abovementioned provisions herein. 

       七、经财政部和国土资源部或省级财政部门和国土资源管理部门批准,已将探矿权、采矿权价款部分或全部转增国家资本金的,探矿权、采矿权人首先应当向国家以资金方式补缴探矿权、采矿权价款;以资金方式补缴探矿权、采矿权价款确有困难的,探矿权、采矿权人也可以自愿选择将已转增的国家资本金以折股方式缴纳。缴款事宜按照本通知上述有关规定办理。

8. With respect to the exploration right and mining right of mineral deposits prospected for with funds from local finance that has been acquired by the holders for free prior to the release of this Notice, payment therefor by share conversion may be handled with reference to Article 4 through to Article 6 herein. 

       八、本通知发布之前探矿权、采矿权人已无偿取得的属于地方财政出资勘查形成矿产地的探矿权、采矿权,其价款以折股方式缴纳可参照本通知第四条至第六条的规定执行。

9. With respect to the transfer of the exploration rights and mining rights of mineral deposits prospected for with funds from the State that are held by and registered under the names of State-owned land prospecting entities prior to the release of this Notice, the policy of converting compensation into State-owned capital may still apply, unless otherwise provided for by relevant provisions of the State. 

       九、国有地勘单位在转让本通知发布之前已经由其登记持有的由国家出资勘查形成矿产地的探矿权、采矿权,可继续执行将价款转增国家资本金的政策。国家另有规定的,从其规定。

10. Capitalization is not required for exploration rights and mining rights of such mineral resources exclusively run by the State that are prohibited from market entry as uranium for the time being. 

       十、对不能进入市场的国家专营矿种,如铀矿等,其探矿权、采矿权可暂不进行资本化处置。

11. Departments of land and resources at all levels shall, pursuant to relevant provisions under Decrees No.240 and 241 of the State Council, mete out punishments against holders of exploration rights and mining rights who fail to make payment in full as required by the abovementioned provisions, and shall not renew the exploration licenses and mining license for such holders upon the expiration thereof. 

       十一、对未按上述规定足额缴纳探矿权、采矿权价款的探矿权、采矿权人,各级国土资源管理部门应当按照国务院令第240号和国务院令第241号文件的有关规定进行相应处罚,对勘查、采矿许可证到期的,不得办理延续手续。

12. This Notice shall come into effect on the date of promulgation. The Notice of the Ministry of Financeand the Ministry of Land and Resources on Printing and Distributing the "Administrative Measures for Converting Payment of Exploration Rights and Mining Rights into State-owned Capital (Cai Jian [2004] No. 262) shall be simultaneously repealed. In the event of any discrepancy between this Notice and relevant provisions promulgated previously, this Notice shall prevail.  

       十二、本通知自发布之日起实行，此前与本通知不符的有关规定，一律以本通知为准。《财政部、国土资源部关于印发<探矿权采矿权价款转增国家资本管理办法>的通知》（财建[2004]262号）同时废止。

Ministry of Finance of the People's Republic of China

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

                 October 25, 2006

中华人民共和国财政部

中华人民共和国国土资源部

二○○六年十月二十五日