(a) the formation of the mineral resources utilization license issuing system and the issuing authority
1. Formation of licensing system and types of licenses
The Regulations on the Licensing of Mineral Resources in the Russian Federation came into effect in 1992, which is the Regulations on the Licensing Procedures for the Utilization of Mineral Resources approved in accordance with the Law of the Russian Federation on Mineral Resources and Resolution 19961February/6 1002. Supreme Council of the Russian Federation 13 14- 1. Under the situation of Russian economic transformation, the system has played an important role in regulating the utilization and management of natural resources.
This adjustment is the most important part of the economic management mechanism under the condition of sustainable development. Only under the condition of having the relevant license can we carry out commercial activities or other activities related to the utilization of natural resources that have an impact on the environment. A license is a document that proves that the holder has the right to use a certain natural resource within a certain range under the conditions agreed in advance.
License type:
The Mineral Resources Law stipulates that geological research, exploration and exploitation of mineral resources and occupation of underground blocks unrelated to mining shall be registered and counted by the state. To carry out the above work, we must first obtain the corresponding permission to use it.
Licenses are divided into four categories: geological research licenses, mining licenses, licenses for the construction and use of underground facilities unrelated to mining, and licenses for the establishment of special protected objects; In addition, there is a composite form of geological research and mining license-dual-use license. The validity of the license varies from 5 to 25 years.
Geological research license is obtained through application. The Russian government publishes a list of geological research projects every year. Applicants are required to submit application materials within 60 days after the project list is published, and pay a fee of 9,000 ~ 20,000 rubles.
When a project has multiple applicants, the license of the project is changed from geological research license to research investigation and exploration certificate, which is obtained through auction and bidding. After the completion of the research work of the geological research permit, if there are prospecting results, the holder of the geological research permit can give priority to applying for the exploration permit and mining permit without bidding by auction. However, if the minerals found are rare and precious metals and other minerals, such as uranium and diamonds, which are prohibited by Russian law, the Russian government has the right to refuse to issue exploration and mining licenses to foreign geological research license holders. However, in this case, the Russian government will compensate foreign geological research license holders, including all the expenses invested by geological research license holders in the project, plus 30% compensation.
The exploration license was obtained by auction. There are no proven reserves in the work area specified in this permit, and mining is not allowed. If you have achievements, you can apply for a mining license.
Mining license, with proven reserves in the work area specified in this license, and registered in the national reserve balance table, which may require mining; This kind of license can be used for exploration and mining, and it is obtained by auction, but this is rare.
The license shall be issued by the competent mineral resources authority of the federal government and its branches, but it shall be signed by the relevant government departments or local governments in advance. Licenses are usually obtained through competition, that is, bidding or auction. All domestic or foreign commercial entities (legal persons) are eligible to participate in the competition, but only domestic state-owned enterprises are allowed to participate in the competition of radioactive materials. After obtaining the right to use mineral resources, it can be transferred, but a new license must be applied.
2. Licensing and management institutions
The organization and guarantee of the national mineral resources utilization license issuance and management system shall be the responsibility of the mineral resources management institution of the Ministry of Natural Resources and its dispatched offices. These institutions carry out preparatory work related to the issuance of licenses, and negotiate with state administrative organs in the fields of industry, land, water, forest resources, environmental protection and supervision, especially with the main administrative organs of the national economy on mineral resources use fees.
Originally, the Ministry of Natural Resources implemented two levels of management of federal entities, namely, the Federation and states, border areas, autonomous regions and countries. Since 2000, the Federal District has added seven intermediate levels, forming a three-level management. The management of the license for the use of mineral resources shall be implemented by the administrative organs at all levels of the Ministry of Natural Resources.
For example, there is such a provision in the Regulations of Northwest Natural Resources Department: "In the federal district, licenses are issued (revoked) according to the prescribed procedures for carrying out mineral geological research activities, operating water conservancy facilities, operating forest utilization activities, environmental protection, ensuring ecological safety, maintaining biodiversity, sewage treatment and other activities, and license management is implemented for the above activities within the direct responsibility of the Ministry of Natural Resources;
To lead the implementation of the national licensing system for the utilization of mineral resources in the Federal District, work out product sharing agreements, organize mineral development and use rights, including bidding and auction according to product sharing conditions, issue and re-register licenses for development and use rights according to mineral types (including groundwater) in accordance with prescribed procedures, and perform the above duties for tasks and projects directly under the responsibility of the Ministry of Natural Resources in the Federal District. "
(two) the tasks and procedures of the mineral resources utilization license issuing system.
1. Tasks of the licensing system
The national licensing system is a unified licensing procedure, including information, scientific and technical analysis, economic and legal preparation and licensing. The task of the national licensing system is to ensure that:
1) Effectively implement the development plan of the national mining and mineral raw material base;
2) Social, economic, ecological and other interests of residents living in this area and all citizens of the Russian Federation;
3) All legal persons and citizens have equal opportunities to obtain licenses;
4) Develop market relations in the field of mineral resources utilization and implement anti-monopoly policies;
5) Necessary safeguard measures for license holders (including foreign holders) to protect their right to use mineral resources.
2. Licensing procedures
(1) Enterprises submit applications
Enterprises that want to obtain licenses obtain information about the issuance period and license conditions from the Ministry of Natural Resources or its local authorities in order to obtain licenses for relevant departments. The Ministry of Natural Resources and its local authorities register the license applications received, organize the distribution of advertising publications, and take other information protection measures.
The application shall include: ① the information of the applicant enterprise, including its main activity place and its business relationship with financial and production partners; (2) Information on the leaders or persons in charge of the enterprise and the personnel who have obtained the license on behalf of the enterprise; (three) the economic ability of the applicant to complete the utilization of mineral resources; (four) the technical and technological capabilities of the applicant enterprises and other contracting enterprises; (five) the previous activities of the applicant enterprise, including which countries have worked in the last five years; 6. The applicant's suggestions on the utilization of mineral resources.
(2) Appraisal Committee evaluation
After receiving the application to participate in the competition, submit a set of geological data about the mineral areas of interest to the applicant enterprise. This set of data should include geological data, mine technical data, process data and other data necessary for the applicant to calculate technical and economic indicators. The applicant enterprise shall, according to the obtained geological data, formulate and submit the main technical and economic indicators for the utilization of mineral resources within the prescribed time limit.
According to the competitive conditions, the evaluation committee evaluates whether the technical and economic indicators formulated by the applicant enterprises meet the requirements, and forms a summary.
The license submitted to the winner of the competition or auction shall be registered by the federal or local geological information bureau within one month from the date of submission.
(3) the contents of the license
1) mineral resources utilization data;
(two) indicate the spatial boundaries of the land for application;
(3) Defining the boundaries of land used for mineral resources;
4) The validity period of the permit and the commencement period of the work;
(five) the collection of mineral resources, land and water resources use fees;
(six) the negotiation level of mineral raw material mining and the agreement on sharing mineral raw materials;
(seven) the agreement on the right of geological information obtained in the process of mineral resources utilization;
8) Completion of mineral resources, environmental protection and safety requirements stipulated by laws and standards.
The license for the right to use mineral resources stipulates the above conditions and the forms of contractual relationship for the use of mineral resources, including the way of concession, the way of product sharing agreement and the way of providing labor services (risky and risk-free).
There is a charge for issuing licenses for the use of mineral resources. The amount of expenses shall be determined according to the application for appraisal, competition, auction, payment of a set of geological data and other expenses related to the submission of the license by the organization that has obtained the license.
(4) Refuse permission
The following circumstances shall not be issued:
1) submitting a license application violates the specified requirements;
2) The applicant intentionally submits wrong information;
3) The applicant fails to submit or is unable to submit a certificate to prove that he has the funds and technical equipment needed for effective and safe work.
(5) Invalid behavior
Under the following circumstances, the behavior of state power organs and management organs and any business unit is prohibited or deemed invalid according to the prescribed procedures:
1) Restricting or violating the conditions of competition or auction, and allowing legal persons or citizens who want to obtain the right to use mineral resources to participate in the competition or auction in violation of the conditions;
2) No license is issued to the winner of the competition or auction;
3) Replace competition and auction with direct negotiation;
(four) discrimination against users of mineral resources who compete with business entities engaged in the main work of mineral resources utilization;
(5) Discrimination against users of mineral resources and failure to provide them with transportation and infrastructure.
The state mineral resources management institution has the right to stipulate the maximum scope of the mineral resources lot (mining land) to be applied for.
(six) termination, early termination or suspension of the right to use mineral resources.
The right to use mineral resources is terminated under the following circumstances:
1) The validity period of the license has expired;
(two) the holder refuses to exercise the right to use mineral resources;
3) There are decisive conditions that hinder the further implementation of the licensing right.
Under the following circumstances, the State Administration for the Utilization of Mineral Resources or the local authority that issued the license may terminate or suspend the right to use mineral resources in advance, or restrict the right to use mineral resources:
1) poses a direct threat to the life or health of employees or residents living in the work-affected area;
2) users of mineral resources violate the important conditions of the license;
(three) the user system of mineral resources violates the provisions on the use of mineral resources;
4) Abnormal conditions (natural disasters, military operations, etc.). ) occurs;
(five) the user of mineral resources fails to use the specified amount of mineral resources within the time limit specified in the license;
(six) the dissolution of enterprises or other business units that use mineral resources.
Users of mineral resources who have objections to the decision to terminate, suspend or restrict the right to use mineral resources may appeal in accordance with administrative or legal procedures.
(7) Transfer of the right to use mineral resources
Under the following circumstances, the right to use mineral resources is transferred to other enterprises (legal persons):
1) The legal form of mineral resources utilization enterprise organization has changed;
(2) The user of mineral resources reorganizes by combining with other enterprises or merging with other enterprises, and the original user of mineral resources owns not less than half of the fixed assets in the newly established enterprise;
(three) the users of mineral resources are separated or reorganized from other enterprises, and the newly established enterprises continue to work in the original areas of mineral resources users according to the license.
When transferring the right to use mineral resources, a new license is required. At this point, there is no need to re-check the contents of the license.
Enterprises that use mineral resources also need to apply for new licenses when they change their names. According to the application of users of mineral resources, the issuing authority shall re-apply. The procedure for reapplying for a license shall be determined in accordance with the requirements for handling and registering the license for the use of mineral resources as prescribed by law. Refuse to apply for a new license, mineral resources users can appeal in accordance with judicial procedures.
(3) Problems after the implementation of the licensing system
From the beginning of licensing to the present, the situation of obtaining the right to use mineral resources tends to be liberalized, which is manifested as follows:
1) A large number of licenses are handled without compensation and competition;
2) The issuing authority (that is, the state) refuses to charge a one-time fee for the use of mineral resources;
3) generally minimize the control conditions of the license agreement;
4) reduce the economic role in the license agreement, including investment responsibility;
5) Most licenses stipulate the minimum or near-zero payment rate of mineral resources;
6) It does not conform to the permitted contents and essential parts of the Mineral Resources Law, especially the existence of documents confirming and confirming mine land and land expropriation, which is the basis for reducing the use of mineral resources;
7) Weakening the functions of supervision and adjustment, especially the inventory of the license and conditions for the use of mineral resources, and failing to take effective measures against the saboteurs of the license agreement conditions;
8) Lack of national statistical supervision table (national statistical report) on the conditions of completing the license agreement.
In addition, when re-licensing, due to the reorganization of mineral resources users in the process of privatization, the state-owned system gradually changed into private ownership.
All these indicate that it is necessary to improve the existing licensing system for natural resources.
(4) Relevant regulations on issuing licenses for the use of mineral resources in Russia in recent years.
On August 24, 20001year, the Ministry of natural resources issued the organizational measures for the issuance of mineral resources use licenses:
Only the appraisal working group established according to Decree No.565 of the Ministry of Natural Resources on July 27th, 20001has the right to review the issuance, reapplication and modification of licenses, competition and auction, and determine the conditions for competitive auction and the conditions for the use of mineral resources lots. The local institutions of the Ministry of Natural Resources shall ensure the preparation of the above materials, negotiate at the level of local institutions, and report to the Ministry of Natural Resources. At the same time, when submitting the right to use mineral resources, it should have approved research plans, licensing target lists and other documents.
(1) Taxes and fees for the use of natural resources in the Russian Federation
According to the laws of the Russian Federation, federal taxes, regional taxes (the main taxes of the Russian Federation) and local taxes are levied in the Russian Federation; Provides for a special tax system.
(2) Federal taxes and fees
Throughout the Russian Federation:
Value-added tax, not exceeding18%;
Consumption tax sets different values for different projects.
Natural person income tax, the average person tax rate is 13%, the income tax rate for participating in unit activities is 6%, and the income tax rate for other forms is 35%.
Unified social tax, for ordinary people, when the total annual salary is below 100000 rubles, the tax rate is 35.6% (including the original three kinds of national extrabudgetary funds: federal pension fund 28%, federal social insurance fund 4%, compulsory medical insurance federal fund 0.2% and compulsory medical insurance local fund 3.4%); When the total annual salary is 1000 1 ~ 300000 rubles, the tax is 35600 rubles plus 20% of the part exceeding 100000; When the total annual salary is 30,0001~ 600,000 rubles, the tax is 75,600 rubles plus10% of the part exceeding 300,000; When the total annual salary exceeds 600,000 rubles, the tax will be 105600 rubles, and 2% will be added for the part exceeding 600,000 rubles; For agricultural producers, independent entrepreneurs and others, there are other algorithms.
Securities issuance tax, the tax rate of securities issuance is 0.2% of the total issue face value of no more than 654.38+ million rubles. And cancelled from 2005 1.
Tariffs and tariff rates are determined by a series of resolutions of the Russian Federation government, and all its income is included in the federal budget. See table 6- 1 and table 6-2 for mining tax.
Table 6- 1 mining tax
Table 6-2 Mining Tax Rate
Payment for utilization of natural resources includes payment for adverse environmental impact (Table 6-3) and periodic payment for utilization of mineral resources (Table 6-4).
Table 6-3 Payment of Adverse Environmental Impact
Table 6-4 Regular Payment of Mineral Resources Use Fees
Unit profit tax, the unit profit tax rate is 24% of the monetary profit.
State expenses, state organs need to pay a certain fee for taxpayers to complete certain legal acts or issue certain documents and certificates, that is, state expenses.
Property tax inherited or donated.
Fees for using the names "Russia" and "Russian Federation" shall be paid by enterprises, institutions and organizations that use "Russia" or "Russian Federation" or words and phrases formed on the basis of them. General enterprises, institutions and organizations pay 0.5% of their product sales, and enterprises and units that purchase, sell and wholesale trade pay 0.05% of their transaction amount.
See Table 6-5 for water consumption.
Table 6-5 Water Resources Use Fee
Fees for issuing licenses for the production and operation of ethanol, alcoholic products and alcoholic products.
According to different animals, the use fees of animal articles and biological resources in water are different.
(3) Regional taxes and fees
The tax rate limit is determined by the laws of the Russian Federation; Game transaction tax is levied throughout the Russian Federation.
Forestry tax, see table 6-6. The tax rate limit is determined by the laws of the Russian Federation; By decision of the authorities of the Russian Federation.
Table 6-6 Forestry Tax
The maximum tax rate of unit property tax shall not exceed 2.2%, which shall be determined by the federal principal law.
Traffic tax, 100 horsepower, the annual tax rate is 5 rubles; The annual tax rate of 100 ~ 150 horsepower is 7 rubles; The annual tax rate of 150 ~ 200 horsepower is 10 ruble; The annual tax rate for 200 ~ 250 horsepower is 15 rubles, and the annual tax rate for more than 250 horsepower is 30 rubles.
(4) Local taxes and fees
The tax rate limit is determined by the laws of the Russian Federation; Natural person property tax is levied throughout the Russian Federation, with the property value below 300,000 rubles and the tax rate of 0. 1%, 0.3% ~ 0.5% for 300,000 ~ 500,000 rubles and 0.3% ~ 2.0% for 500,000 rubles or more.
See Table 6-7 for land tax and tax rate.
Table 6-7 Land Tax
The tax rate limit is determined by the laws of the Russian Federation; According to the decision of the local organs of self-government, advertising tax shall be levied at a rate of less than 5% of the price of advertising services.
Taxpayers rely on their own funds to survey and explore the mineral deposits they have developed, or fully compensate the state for all the expenses of the corresponding amount of survey and exploration of the mineral reserves, and are exempt from the commission for reproduction of mineral raw material bases developed by these deposits according to federal laws before July 5438+0, 2006, and pay taxes at the rate of 0.7% on the minerals mined in the corresponding license lots. When mining the following minerals, tax shall be levied at zero tax rate (zero rouble tax shall occur in the following cases: if the tax base determines the number of minerals mined in kind according to Article 338 of the Tax Law):
1) lost some minerals in the mineral quota;
For the purposes of this chapter, the loss within quota means that the actual loss of minerals related to the mining process and the technology used in the mining process does not exceed the loss quota approved according to the method determined by the government of the Russian Federation;
2) with anger;
3) Mineral-bearing groundwater (industrial water), whose recovery is related to the development of other minerals, is recovered during mineral development or when underground facilities are built and used;
4) Mining reserves that do not meet the index (low-quality remaining reserves) or minerals that have been cancelled before (except for the deterioration of reserve quality caused by selective mining of ore deposits). According to the measures stipulated by the government of the Russian Federation, the reserves that have not reached the target will be included in the reserves;
5) Remaining minerals extracted from stripped rocks, surrounding rocks, gravel piles or processing wastes (because there is no technology to recover these minerals in China) and minerals obtained from stripped rocks or surrounding rocks, mining wastes and related processing wastes (including petroleum processing residues) within the standard ore period approved according to measures prescribed by the Russian Federation government;
6) Mineral water (including mineral water after treatment, preparation, processing and bottling) that taxpayers only use for treatment and recuperation and do not directly sell;
7) Groundwater used by taxpayers only for agricultural purposes includes irrigation of agricultural land and water supply for citizens' livestock farms, livestock products comprehensive enterprises, poultry processing plants, vegetables, vegetable gardens and animal husbandry comprehensive enterprises.