Measures of Beijing Municipality for Examining and Approving the Exemption (Reduction) of Mineral Resources Compensation Fees

北京市矿产资源补偿费免（减）审批办法

Promulgating Institution: Beijing Municipal Bureau of Land and Resources ; Beijing Municipal Financial Bureau

Promulgating Date: 02/29/2012

Effective Date: 07/01/2012

颁布机关: 北京市国土资源局; 北京市财政局

颁布时间: 02/29/2012

实施时间: 07/01/2012

  Article 1    With a view to encouraging mining enterprises to treasure and make rational use of mineral resources, improving the level of comprehensive utilization of mineral resources, and standardizing the work of examining and approving the exemption (reduction) of mineral resources compensation fees in Beijing, in accordance with the Provisions on the Administration of Collection of Mineral Resources Compensation Fees (Order No. 150 of the State Council) (hereinafter referred to as the "Provisions"), the Measures of Beijing Municipality for Implementing the Provisions on the Administration of Collection of Mineral Resources Compensation Fees (Order [1994] No. 29 of the Beijing Municipal People’s Government) and relevant provisions, these Measures are hereby formulated.

       第一条  为促进矿山企业珍惜合理利用矿产资源,提高矿产资源的综合利用水平,规范全市矿产资源补偿费免(减)申请审批工作,根据《矿产资源补偿费征收管理规定》(国务院令第150号)(以下简称《规定》)和《北京市实施〈矿产资源补偿费征收管理规定〉办法》(北京市人民政府令1994年第29号)及有关规定,制定本办法。

  Article 2    These Measures shall apply to the mining right holders that exploit mineral resources within Beijing administrative areas and pay mineral resources compensation fees in accordance with the law.

       第二条  本办法适用于在本市行政区域内开采矿产资源并依法缴纳矿产资源补偿费的采矿权人。

  Article 3    Applications for exemption (reduction) of mineral resources compensation fees must be filed by mining right holders, and such applications from other entities or individuals shall be rejected by collecting authorities.

       第三条  免(减)矿产资源补偿费必须由采矿权人提出,其他任何单位或个人提出的免(减)矿产资源补偿费申请,征收机关不予受理。

  Article 4    Under any of the following circumstances, mining right holders may apply for exemption of mineral resources compensation fees:

(1) To recover mineral products from spoil (gangue);

(2) To exploit residual non-security bodies of mines that have been closed down upon approval in accordance with relevant State regulations; and

(3) Other circumstances wherein the exemption of mineral resources compensation fees has been determined by the competent department of geology and mineral resources under the State Council in conjunction with the financial department under the State Council.

       第四条  采矿权人有下列情形之一的,可以申请免缴矿产资源补偿费:

    (一)从废石(矸石)中回收矿产品的;

    (二)按照国家有关规定经批准开采已关闭矿山的非保安残留矿体的;

    (三)国务院地质矿产主管部门会同国务院财政部门认定免缴的其他情形。

  Article 5    Under any of the following circumstances, mining right holders may apply for reduction of mineral resources compensation fees:

(1) To recover mineral products from tailings;

(2) To exploit mineral resources that do not meet industrial grades or low-grade mineral resources of which the reserve has not been calculated;

(3) To exploit mineral resources under waters, buildings or traffic arteries in accordance with the law;

(4) To suffer policy-related losses incurred due to the implementation of the State pricing; and

(5) Other circumstances wherein the reduction of mineral resources compensation fees has been decided by the competent department of geology and mineral resources under the State Council in conjunction with the financial department under the State Council.

       第五条  采矿权人有下列情形之一的,可以申请减缴矿产资源补偿费:

    (一)从尾矿中回收矿产品的;

    (二)开采未达到工业品位或者未计算储量的低品位矿产资源的;

    (三)依法开采水体下、建筑物下、交通要道下的矿产资源的;

    (四)由于执行国家定价而形成政策性亏损的;

    (五)国务院地质矿产主管部门会同国务院财政部门认定减缴的其他情形。

  Article 6    Applications for the exemption (reduction) of mineral resources compensation fees shall be filed once a year, applications for exemption (reduction) of mineral resources compensation fees for the previous year shall be filed prior to January 31 of the current year, and overdue applications shall be rejected.

       第六条  免(减)缴矿产资源补偿费每年申报一次,每年1月31日前申报上年度矿产资源补偿费免(减)缴申请,逾期申报者,不予受理。

  Article 7    Mining right holders that apply for the exemption (reduction) of mineral resources compensation fees shall file a written application with the municipal bureau of land and resources, including causes, time limits and amount of exemption (reduction), and attach the following materials:

(1) Written application for exemption (reduction) of mineral resources compensation fees in triplicate;

(2) A photocopy of the original and duplicate of the mining license;

(3) Applicant’s identity certificates; and

(4) Materials attached to the applications for exemption (reduction) of mineral resources compensation fees shall be submitted in triplicate:

1. Mining right holders’ causes for exemption (reduction) of mineral resources compensation fees shall include geological conditions of mining areas involved in exemption (reduction), mining conditions, proved reserves, recoverable reserves and developed reserves;

2. Mining right holders’ production and sale reports over the previous year, including sales volume, prices, sales income, mining methods adopted, and mining costs; and

3. Financial statements and other relevant materials.

       第七条  申请免(减)缴矿产资源补偿费的采矿权人,应就免(减)缴的理由、期限、额度等内容向市国土局提出书面申请,同时附具以下材料:

    (一)免(减)矿产资源补偿费申请书一式三份;

    (二)采矿许可证正副本复印件一份;

    (三)申请人的身份证明材料;

    (四)申请免(减)补偿费应附具的资料一式三套:

    1.采矿权人免(减)矿产资源补偿费理由说明,包括免(减)的具体采区的地质情况、开采技术条件、探明储量、可采储量及动用储量;

    2.上一年度采矿权人生产销售情况说明,包括销售数量、价格、销售收入、采用的开采方法及开采成本等;

    3.有关财务报表等材料。

  Article 8    The municipal bureau of land and resources shall, in conjunction with the municipal financial bureau, organize expert groups consisting of geological, mining and financial personnel to demonstrate application materials, conduct onsite verification when necessary and offer examination opinions on exemption (reduction) on this basis.

       第八条  市国土局会同市财政局组织由地质、矿产和财务等人员组成的专家组对申请材料论证,必要时进行现场核查,在此基础上提出免(减)额审查意见。

  Article 9    Where the amount of reduction of mineral resources compensation fees for which mining right holders apply is less than or equal to the amount that shall be paid (the scope specified in Article 5, sic passim), or mining right holders apply for the exemption of mineral resources compensation fees (the scope specified in Article 4, sic passim), the municipal bureau of land and resources shall approve such applications in conjunction with the municipal financial bureau; where the amount of reduction of mineral resources compensation fees for which mining right holders apply is more than 150% of the amount that shall be paid, upon consultation and approval by the municipal bureau of land and resources and the municipal financial bureau, such applications shall be submitted to the municipal people’s government for approval. Other entities or individuals shall have no right to examine and approve the exemption (reduction) of mineral resources compensation fees.

       第九条  采矿权人申请矿产资源补偿费减缴额小于或者等于应缴额(指第五条范围自身,以下同)50%的,以及申请矿产资源补偿费免缴(指第四条范围自身,以下同)的,由市国土局和市财政局会审批准;采矿权人申请矿产资源补偿费减缴额超过应缴额50%的,经市国土局和市财政局会审同意后,报市人民政府批准。其他任何单位和个人无权审批免(减)矿产资源补偿费。

  Article 10    The municipal bureau of land and resources and the municipal financial bureau shall, within 40 working days upon receipt of application materials, complete the examination and approval within the scope of authority; applications that shall be approved by the municipal government shall be submitted to the government after the consultation is completed.

       第十条  自收到申请材料40个工作日内,属于市国土局和市财政局审批权限的,完成审批工作;属于市政府批准的,完成会审工作并上报市政府。

  Article 11    For approved applications for exemption (reduction) of mineral resources compensation fees, the municipal bureau of land and resources shall issue a written decision on exemption (reduction) to the concerned mining right holder. Approved applications for exemption (reduction) of mineral resources compensation fees shall be filed with the Ministry of Land and Resources and the Ministry of Finance for the record.

       第十一条  经批准免(减)矿产资源补偿费,由市国土局向采矿权人出具减免决定书。批准减缴矿产资源补偿费的,报国土资源部和财政部备案。

  Article 12    Exemption (reduction) of mineral resources compensation fees shall come into effect on the date of approval. Prior to the approval of applications for exemption (reduction) of mineral resources compensation fees, mining right holders shall continue to pay the fees in full and on time in accordance with relevant provisions.

Where mining right holders have paid mineral resources compensation fees that may be exempted (reduced) upon approval, they may, on the strength of approval documents, go through refund formalities in accordance with relevant provisions.

       第十二条  免(减)矿产资源补偿费从批准之日起执行。免(减)矿产资源补偿费申请未批准之前,采矿权人仍须按规定按时足额缴纳矿产资源补偿费。

    经批准免(减)缴的矿产资源补偿费,采矿权人已缴纳的,可凭批准文件按规定程序办理退库手续。

  Article 13    Where mining right holders obtain the exemption (reduction) of mineral resources compensation fees through fraudulent means such as providing false materials, relevant collecting authorities shall recover the payment of mineral resources compensation fees that shall be paid, and impose punishments in accordance with the relevant provisions of Article 15 of the Provisions.

       第十三条  采矿权人以提供虚假资料等方式骗取矿产资源补偿费免(减)的,由征收管理机关追缴应缴纳的矿产资源补偿费,并依据《规定》第十五条中的有关规定予以处罚。

  Article 14    These Measures shall be interpreted by Beijing Municipal Bureau of Land and Resources and Beijing Municipal Financial Bureau.

       第十四条  本办法由市国土局和市财政局解释。

  Article 15    These Measures shall come into effect on July 1, 2012.

       第十五条  本办法自2012年7月1日起施行。