CAJ | 학술논문

“安徽省矿产资源补偿费减免申请、核实、审查规定”是全国第一个关于矿产资源补偿费减免申请和审核的技术性规定，本文在肯定该规定的合理性和其积极作用的前提下，结合实践对该省矿产资源补偿减免技术规定进行梳理和剖析，指出该规定在一些减免项目名称的规范性、减免条款的定性和定量的划分等方面较易引起争议。并指出，矿产资源补偿费减免规范应从矿产资源资产性入手，将矿产资源储量动态检测、矿山监督管理与矿产资源补偿费征收工作相结合，从国家层面及时修改完善矿产资源补偿费征收及减免有关规定，按矿种制定一个格式化、操作性强、推广性强的征收减免规范。
“안휘성광산자원보상비감면신청、핵실、심사규정”시전국제일개관우광산자원보상비감면신청화심핵적기술성규정，본문재긍정해규정적합이성화기적겁작용적전제하，결합실천대해성광산자원보상감면기술규정진행소리화부석，지출해규정재일사감면항목명칭적규범성、감면조관적정성화정량적화분등방면교역인기쟁의。병지출，광산자원보상비감면규범응종광산자원자산성입수，장광산자원저량동태검측、광산감독관리여광산자원보상비정수공작상결합，종국가층면급시수개완선광산자원보상비정수급감면유관규정，안광충제정일개격식화、조작성강、추엄성강적정수감면규범。
Anhui mineral resource compensation fee remission application ,verification and censoring regulation is the first technical requirement in the mineral resource compensation fee application and censoring in China .In the regulation framework ,this paper analyzed the role in the regulation application practice ,and pointed out the controversial aspect on the qualitative and quantitative division in the remission project and term .The conclusion is that the regulation on the mineral resource compensation fee remission should consider the mineral resource asset ,combined with the mineral resource reserve dynamic monitoring , mine supervision management and mineral resources compensation levy .Above all ,the mineral resource compensation fee levy and remission should be revised from the national level in time ,as mineral species to provide a format ,operational and promotional norm .