一文了解矿产资源专项收入

Group 1 - The core concept of mineral resource special income refers to the various revenues collected by the state from exploration and mining rights holders in China, including mining rights transfer income, exploration rights usage fees, and mining rights usage fees [2][3] - The legal framework for mineral resource rights was established with the Mineral Resources Law in 1986, and significant reforms were introduced in 2017 and 2022 to streamline the collection process and transfer responsibilities to tax authorities [2][4] - In 2023, new regulations were issued to adjust the collection of mining rights transfer income, changing the payment structure to a combination of upfront payment and annual payments based on sales revenue [2][4] Group 2 - The mining rights transfer income is calculated as the transaction price of exploration or mining rights plus annual payments based on the sales revenue of mined products multiplied by the applicable rate [4][7] - The exploration rights usage fee is charged annually based on the area of the exploration block, starting at 100 yuan per square kilometer for the first three years and increasing to a maximum of 500 yuan from the fourth year [4][7] - The mining rights usage fee is set at 1000 yuan per square kilometer annually, and there are specific timelines for payment based on the type of income [4][7] Group 3 - The collection of mining rights transfer income is structured to ensure timely payments, with penalties for late payments set at 0.2% per day on the overdue amount [4][7] - The policy is supported by various legal documents, including the Mineral Resources Law and its implementation rules, which outline the framework for the management and collection of mineral resource revenues [4][7]