Supplementary Notice of the Ministry of Finance and the Ministry of Land and Resources on Issues Concerning System Reform for Acquisition of Exploration Rights and Mining Rights with Consideration

财政部、国土资源部关于探矿权采矿权有偿取得制度改革有关问题的补充通知

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

Document Number:Cai Jian [2008] No. 22

Promulgating Date: 02/28/2008

Effective Date: 02/28/2008

颁布机关: 财政部; 国土资源部

文      号: 财建[2008]22号

颁布时间: 02/28/2008

实施时间: 02/28/2008

Text

正文

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,

Upon approval by the State Council, eight provinces leading in production of coals including Shanxi carried pilot projects out to deepen the system reform for utilization of coal resources with consideration. The Ministry of Finance and the Ministry of Land and Resources formulated a series of supporting policies including the Notice on Issues Concerning the Deepening of System Reform for Acquisition of Exploration Rights and Mining Rights with Consideration (Cai Jian [2006] No. 694) and the Administrative Measures for Payment of Exploration Rights and Mining Rights in the Form of Conversion into Stocks (Interim) (Cai Jian [2006] No. 695). In the implementation of said policies, especially in the pilot process of deepening the system reform for utilization of coal resources with consideration, some regions and departments suggested that some policies and measures be further specified or detailed. With a view to further regulating and deepening the system reform for acquisition of mineral rights with consideration, the supplements to relevant issues are hereby notified as follows:

    各省、自治区、直辖市、计划单列市财政厅(局)、国土资源厅(局):

    经国务院批准,山西等8个煤炭主产省开展了深化煤炭资源有偿使用制度改革试点工作。财政部、国土资源部制定了《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》(财建〔2006〕694号)、《以折股形式缴纳探矿权采矿权价款管理办法(试行)》(财建〔2006〕695号)等一系列配套政策。上述政策执行过程中,特别是在深化煤炭资源有偿使用制度改革试点过程中,有地方和部门反映,有些政策措施需要进一步明确或细化。为进一步规范和深化矿业权有偿取得制度改革,现就有关问题补充通知如下:

1. Demarcation of Exploration and Ascertainment of Mines Funded by the State

The demarcation of exploration and ascertainment of mines funded by the State shall be pursuant to the provisions of the Notice on Clearing of Explored and Ascertained Mines Funded by the State (Guo Tu Zi Ting Fa [2000] No. 32) on the scope of financial contribution, the degree of exploration and the scale of mineral deposits.

       一、关于国家出资勘查并探明矿产地的界定。国家出资勘查并探明矿产地的界定,按照《关于清理国家出资勘查已探明矿产地的通知》(国土资厅发〔2000〕32号)中对出资范围、勘查程度和矿床规模的规定执行。

2. Verification of Remaining Mineral Reserves

With regard to exploration rights that have been acquired without consideration and have not been disposed of with consideration, the base day for the estimation of the remaining mineral reserves shall be determined in accordance with the provisions stipulated by each province where there are any; and where no such provisions are, said base day shall be September 30, 2006, and verified, reviewed and filed pursuant to the existing provisions. With regard to the mineral rights that the Ministry of Land and Resources has registered and issued licenses to, the Ministry of Land and Resources may commission the administrative authorities of land and resources at the provincial level to handle the review and filing of the mineral reserves in connection with the disposal of the mineral rights with consideration. With regard to the mineral rights without a verification report on reserves, the licensee of exploration rights may entrust an entity with the qualification for geological survey to conduct supplementary exploration, reach the degree of exploration and submit a report on mineral reserves which, after review and filing, will be taken as the basis to estimate the costs of the exploration rights. In disposal of mineral rights with consideration, the verification of the mineral reserves shall include assessment and estimation of the reserves of intergrown and associated minerals.

       二、关于剩余资源储量核实问题。对无偿取得且尚未进行有偿处置的采矿权,剩余资源储量估算的基准日,各省已有规定的从其规定;没有规定的以2006年9月30日为准,按照现行规定进行核实、评审和备案。对由国土资源部登记发证的矿业权,与矿业权有偿处置有关的矿产资源储量评审、备案工作,国土资源部委托省级国土资源管理部门办理。对没有储量核实报告的采矿权,采矿权人可委托具备地质勘查资质的单位补充勘查,达到勘探程度并提交资源储量报告,经评审、备案后,作为采矿权价款评估的依据。对采矿权有偿处置时的资源储量核实,要注意对共伴生资源储量做出评价和估算。

3. Estimation of the Costs of Mineral Rights

The administrative authorities of land of resources shall, together with authorities of finance, intensify the administration on cost estimation for the disposal of the mineral rights occupied (acquired) without consideration. The costs of mineral rights shall be entrusted to an assessment agency of mineral rights for assessment, and the result thereof shall be filed with the administrative authority of land and resources in accordance with relevant provisions. Said assessment agency shall be entrusted by the authorities of land and resources and the authorities of finance and determined in an open manner by competition.

Costs of the mineral rights that have been transferred to the national capital fund shall be disposed of based on the amount of the transferred national capital fund in principle, and be free from re-assessment. Where the costs of mineral rights have been assessed and filed but have not been disposed of with consideration, the cost of mineral rights may be paid based on the filed assessment result within the validity term of the assessment filing. With regard to the mineral rights that the Ministry of Land and Resources has registered and issued licenses to, the Ministry of Land and Resources may commission the administrative authorities of land and resources at the provincial level to handle the assessment and filing of the costs in connection with the disposal of the mineral rights with consideration.

       三、关于矿业权价款评估问题。国土资源管理部门会同财政部门要加强对无偿占有(取得)的矿业权有偿处置过程中价款评估的管理。矿业权价款应委托矿业权评估机构评估,评估结果由国土资源管理部门按照有关规定进行备案。评估机构由国土资源管理部门商财政部门统一委托,采取公开、竞争的方式确定。

    已转增为国家资本金的矿业权价款,原则上按已转增国家资本金的数额进行处置,不再另行对价款进行评估。矿业权价款已经评估备案但尚未进行有偿处置的,在评估备案的有效期限内,可以按已备案的评估结果缴纳矿业权价款。对由国土资源部登记发证的矿业权,与矿业权有偿处置有关的价款评估、备案工作,国土资源部委托省级国土资源管理部门办理。

4. Payment of the Costs of Mineral Rights in the Form of Money in Installments

The administrative authorities of land and resources shall intensify the administration on the payment of the costs of mineral rights in installments. Where the Ministry of Land and Resources has registered and issued licenses to the mineral rights, and the cost of exploration rights is below RMB5 million and the cost of mining rights below RMB30 million, in principle, the costs shall be paid in a one-off manner; and where a local authority has registered and issued licenses to the mineral rights, the standard for the one-off payment of the costs of exploration rights and mining rights shall be formulated by each province based on its particular situation.

Licensees of mineral rights who make payment in installments shall, within two months upon the assessment filing of the costs, submit to the administrative authorities of land and resources proposals for application and for payment in installments. Said administrative authorities of land and resources shall issue a "notice of payment" after having examined and verified the term and amount of the payment in installments.

Licensees of mineral rights who make a payment in installments shall, based on the benchmark interest rate of bank loans of the same grade published by the People's Bank of China, pay the expenses for the use of funds. The base for the calculation of the expenses for use of funds shall be the principal of the payables of the current period; the period for charging shall be the days of deferred payment; and the rate shall be determined on the basis of the benchmark interest rate of bank loans of the same grade on the day of payment. Where licensees of mineral rights pay in advance within the period of payment in installments, the period for charging shall be the days of the actual deferred payment. The expenses for the use of funds paid by licensees of mineral rights shall be managed with reference to the costs of mineral rights and paid into the State Treasury and local treasuries at the ratio of 2:8.

Administrative authorities of land and resources shall examine and approval and register the mineral rights based on the applications of licensees of mineral rights, approved plans of payment in installments and credentials showing payment of the costs of the current year. Any licensee of mineral rights that fail to make the payment of mineral rights in full based on the approved plans of payment in installments may not be registered and rendered certificates nor go through the formalities of annual inspection. When applying for mineral rights, licensees of mineral rights that make the payment in installments must pay up all the costs of mineral rights prior to the application for demarcation of mines; when applying for transfer of mineral rights, licensees of mineral rights that make the payment in installments shall pay up the remaining costs of mineral rights before going through the formalities of transfer.

       四、关于以资金形式分期缴纳矿业权价款问题。国土资源管理部门要加强对分期缴纳矿业权价款的管理,由国土资源部登记发证的矿业权,其探矿权价款在500万元以下、采矿权价款在3000万元以下的,价款原则上一次性缴清;由地方登记发证的矿业权,其探矿权、采矿权价款一次性缴清的标准,由各省根据本省实际情况制定。

    分期缴纳价款的矿业权人,应在价款评估备案后两个月内,向国土资源管理部门提交申请和分期缴款方案。国土资源管理部门对分期缴纳价款的期限、金额等进行审核后,发出“缴款通知书”。

    分期缴纳价款的矿业权人应按中国人民银行发布的同档次银行贷款基准利率水平承担资金占用费。资金占用费计算基数为本期应缴纳价款的本金,计费期限为延期缴纳的天数,费率按缴款当日同档次银行贷款基准利率确定。对于分期缴纳价款期限内矿业权人提前缴款的,计费期限按实际延期缴纳的天数计算。矿业权人缴纳的资金占用费,参照矿业权价款进行管理,实行中央与地方2∶8分成。

    国土资源管理部门依据矿业权人的申请、核准的分期缴款方案及本年度缴纳矿业权价款的凭证,办理矿业权的审批登记工作。凡未按核准的分期缴款方案足额缴纳矿业权价款的,一律不得办理登记发证和年检手续。实行分期缴款的探矿权人申请采矿权的,必须在申请划定矿区范围前缴清全部的探矿权价款;实行分期缴款的矿业权人申请转让矿业权的,应当缴清剩余的矿业权价款后才可办理转让手续。

5. Payment of the Costs of Mineral Rights in the Form of Conversion into Stocks

Administrative authorities of finance and of land and resources shall examine and approve the payment of the costs of mineral rights in the form of conversion into stocks in strict consistence with their terms of reference. Mineral rights formed through exploration funded by the State Treasury shall be submitted to the Ministry of Finance and the Ministry of Land and Resources in accordance with the procedures for examination and approval; and mineral rights formed through exploration jointly funded by the State Treasury and local treasuries shall be submitted by the authorities of finance and of land and resources at the provincial level on the basis of verification of the financial contribution proportion by the State Treasury and local treasuries to the Ministry of Finance and the Ministry of Land and Resources for examination and confirmation and then separate approval in accordance with the procedures; and mineral rights formed through exploration funded by local treasuries shall be submitted to the authorities of finance and of land and resources at the provincial level in accordance with applicable procedures for examination and approval.

Administrative authorities of finance and of land and resources shall intensify the verification of the financial contribution to the costs of mineral rights in the form of conversion into stocks, and the specific verification may be carried out by social intermediaries with relevant qualifications under the commission thereof.

       五、关于以折股形式缴纳矿业权价款问题。财政、国土资源管理部门要严格按照权限办理以折股形式缴纳矿业权价款审批事宜。其中:中央财政出资勘查形成的矿业权,按程序报财政部、国土资源部审批;中央财政与地方财政共同出资勘查形成的矿业权,由省级财政、国土资源管理部门在核实中央、地方出资比例的基础上,报财政部、国土资源部审核确认后按程序分别审批;地方财政出资勘查形成的矿业权,按程序报省级财政、国土资源管理部门审批。

    财政、国土资源管理部门要加强对以折股形式缴纳价款的矿业权出资情况的核实,具体核实工作可委托具备资质的社会中介机构承担。

6. Payment of the Costs of Mineral Rights after the Transformation of Mining Rights to Exploration Rights

Where the exploration rights formed through exploration funded by the State have been transformed to mining rights and the licensee has not paid the costs of exploration rights or mining rights, such licensee shall pay the costs of mining rights. Where a licensee should have been rendered mining rights but was rendered exploration rights, and should have paid the cost of mining rights, but paid the cost of exploration rights, the paid amount may be deducted from the cost of mining rights payable.

       六、关于由探矿权转为采矿权后缴纳价款问题。取得国家出资勘查矿产地的探矿权已转为采矿权,既未缴纳探矿权价款,也未缴纳采矿权价款的,采矿权人应缴纳采矿权价款。对本应设置采矿权却设置了探矿权的,应缴纳采矿权价款,已缴纳过探矿权价款的,可从应缴纳的采矿权价款中扣除。

7. Disposal of the Cost of Mineral Rights Transferred to the National Capital Fund

Administrative authorities of finance and of land and resources shall intensify the clearing of the costs of mineral rights that have been transferred to the national capital fund, and dispose of the same with consideration in strict accordance with applicable provisions. The administrative authorities of finance and of land and resources that approved the transfer of the costs of mineral rights to the national capital fund shall be responsible for the clearing and disposal of said costs.

With regard to the mineral rights of which the costs have been transferred to the national capital fund and which were assigned to new enterprises under approval, the administrative authorities of finance and of land and resources that approved the transfer of said costs to the national capital fund shall collect the costs from the shareholders of said transferred national capital fund.

       七、关于已转增国家资本金的矿业权价款的处置问题。财政、国土资源管理部门要加强对已转增国家资本金的矿业权价款的清理,严格按照规定进行有偿处置。已转增国家资本金的矿业权价款的清理处置工作,由原批准转增国家资本金的财政、国土资源管理部门负责。

    已将价款转增国家资本金的矿业权,经批准转让给新企业的,由原批准转增国家资本金的财政、国土资源管理部门向价款转增国家资本金的股份持有者追缴价款。

8. Division of the Costs of Mineral Rights

The incomes from mineral rights divided between the State Treasury and local treasuries refer to the incomes from mineral rights alienated (or disposed of with consideration) after September 1, 2006 that are divided between the State Treasury and local treasuries at the ratio of 2:8.

Authorities of finance at the provincial level shall formulate and improve the administrative measures for the division of the incomes from mineral rights; and the incomes of local treasuries from mineral rights shall give reference to production places of resources in principle.

       八、关于矿业权价款分成问题。矿业权价款收入中央与地方分成的时间界限,是指2006年9月1日以后出让(或有偿处置)的矿业权价款收入,一律实行中央与地方2∶8分成。

    省级财政部门要制定完善省以下矿业权价款收入分成管理办法,地方分成的矿业权价款收入,原则上向资源产地倾斜。

9. Mineral Rights in Respect of "One-Off Delimitation of Resources and Alienation by Periods and Stages"

With regard to mine enterprises with large reserves and long serve life that have difficulty in one-off payment of the costs of mineral rights the administrative authorities of land and resources may, based on the principle of production scale matching the mineral reserves, alienate the mineral rights to mine enterprises in the form of "one-off delimitation of resources and alienation by periods and stages", and charge the costs of mineral rights in accordance with applicable provisions. The measures for specific implementation shall be formulated separately by the Ministry of Land and Resources. Each province may, based on its particular situation, formulate specific implementation rules thereof.

       九、关于“资源一次划定、分期分段出让”采矿权问题。对于资源储量大、服务年限长、一次性缴纳采矿权价款确有困难的矿山企业,国土资源管理部门可按照生产规模与资源量相匹配的原则,采取“资源一次划定、分期分段出让”的方式向矿山企业出让采矿权,并按规定收取采矿权价款。具体实施办法由国土资源部另行制定。各省可根据本省实际情况,研究制定具体的实施细则。

10. Disbursement of Expenses in Connection with the Disposal of Mineral Rights with Consideration

Expenses for the verification of mineral reserves, the estimation of the costs of mineral rights and other relevant expenses arising in the midst of disposal of mineral rights with consideration by administrative authorities of land and resources at all levels shall be verified and determined by the authorities of finance at the same level, and incorporated in the management of financial budget, but may not be deducted from the costs of mineral rights.

       十、关于矿业权有偿处置相关费用的列支问题。各级国土资源管理部门在矿业权有偿处置过程中发生的资源储量核实、矿业权价款评估及其他相关费用,由同级财政部门核定,纳入财政预算管理,不得从矿业权价款收入中坐支。