中国国土资源经济
中國國土資源經濟
중국국토자원경제
NATURAL RESOURSE ECONOMICS OF CHINA
2014年
9期
11-14
,共4页
矿业权%历史沿革%法律属性%资本属性
礦業權%歷史沿革%法律屬性%資本屬性
광업권%역사연혁%법률속성%자본속성
mining right%historical evolution%legal attribute%capital attribute
从法律规范的角度,今后凡代表探矿权和采矿权以及围绕其所派生的相关权利时,应该统一使用“矿业权”,不宜再使用“矿权”一词。就法律属性而言,根据物权法的相关规定,结合矿业权自身的特点和相关的特殊性,将矿业权定义为“准用益物权”较恰当。矿产资源是资源性资产,矿业权具有自然资源资产的属性,根据有关规定,矿业权属于“无形资产”税目中的“自然资源使用权”,矿业权作为无形资产属于非货币性资产。矿业权作为自然资本中最重要和最活跃的要素,将强力支撑生态文明建设和可持续发展,国土资源管理部门必须创新思维和管理模式,实现自然资本的优化配置;矿业权人必须重视自然资本的经营和维护。
從法律規範的角度,今後凡代錶探礦權和採礦權以及圍繞其所派生的相關權利時,應該統一使用“礦業權”,不宜再使用“礦權”一詞。就法律屬性而言,根據物權法的相關規定,結閤礦業權自身的特點和相關的特殊性,將礦業權定義為“準用益物權”較恰噹。礦產資源是資源性資產,礦業權具有自然資源資產的屬性,根據有關規定,礦業權屬于“無形資產”稅目中的“自然資源使用權”,礦業權作為無形資產屬于非貨幣性資產。礦業權作為自然資本中最重要和最活躍的要素,將彊力支撐生態文明建設和可持續髮展,國土資源管理部門必鬚創新思維和管理模式,實現自然資本的優化配置;礦業權人必鬚重視自然資本的經營和維護。
종법률규범적각도,금후범대표탐광권화채광권이급위요기소파생적상관권리시,응해통일사용“광업권”,불의재사용“광권”일사。취법률속성이언,근거물권법적상관규정,결합광업권자신적특점화상관적특수성,장광업권정의위“준용익물권”교흡당。광산자원시자원성자산,광업권구유자연자원자산적속성,근거유관규정,광업권속우“무형자산”세목중적“자연자원사용권”,광업권작위무형자산속우비화폐성자산。광업권작위자연자본중최중요화최활약적요소,장강력지탱생태문명건설화가지속발전,국토자원관리부문필수창신사유화관리모식,실현자연자본적우화배치;광업권인필수중시자연자본적경영화유호。
This paper argues that from the perspective of legal norms, when we refer to mineral exploration right and exploitation right, as well as related rights derived from these two rights, we must use mining rights. In terms of legal attribute, according to the related regulation of Property Law, as well as the own characteristics of the mining right and relevant specificities, the mining right is defined as quasi-usufructuary right properly. Mineral resource is resource assets, so mining right has the property of natural resources assets. According to the relevant regulations, mining right belongs to the right to use natural resources in the tax items of intangible assets. As intangible assets, mining right is the part of non-monetary assets. This paper points out that as the most important and the most active factors in natural capital, mining right will give strong support to ecological civilization construction and sustainable development. Administrative department of land and resources must improve the idea and management mode through innovation so as to realize the optimal allocation of natural capital. Persons owned the mining right must pay attention to operation and maintenance of natural capital.