矿产资源补偿费征收管理规定 PROVISIONS ON THE ADMINISTRATION OF COLLECTION OF THE MINERAL RESOURCES COMPENSATION

国务院令第150号
（Adopted at the 6th Executive Meeting of the State Council on June 29， 1993， promulgated by Decree No. 150 of the State Council on February 27， 1994 and effective as of April 1， 1994）（Editor's Note： For the revised text， see Decision of the State Council on Revising the Provisions on the Administration of Collection of the Mineral Resources Compensation promulgated on July 3， 1997， and effective as of the same date）
时效性：已被修正　 颁布日期：19940227 　实施日期：19940401 　失效日期：19970703 　颁布单位：国务院

　　Article 1 These Provisions are formulated， in accordance with the relevant stipulations of the Mineral Resources Law of the People's Republic of China， in order to ensure and promote the exploration， protection and rational development of mineral resources， and to safeguard the property rights to and interests of the state to mineral resources.

　　Article 2 The mineral resources compensation shall be paid， in accordance with these Provisions， for mining mineral resources within the territory of the People's Republic of China and the sea areas under the jurisdiction. Where laws or other administrative regulations provide otherwise， their stipulations shall apply.

　　Article 3 The mineral resources compensation shall be computed and collected at a certain ratio of the sales income of mineral products. The mineral resources compensation paid by the enterprises shall be included in the administration fees.

　　For any concessioners holding the mining licenses that process mineral products by themselves， their sales income shall be calculated according to state prices； where the state does not fix the prices， their sales income shall be calculated according to the average prices of the mineral products on the local markets at the time of collection.

　　For concessioners that sell mineral products out of the territory， their sales income shall be calculated according to the prevailing sales prices on the international markets.

　　The term “mineral products” mentioned in these Provisions shall refer to those products extracted or mined and separated from mineral resources which， having been mined or separated， are no longer in their natural state.

　　Article 4 The mineral resources compensation shall be paid by concessioners.

　　The mineral resources compensation shall be settled in the currency used in the sales of mineral products； where the mineral products are processed by concessioners themselves， the settlement shall be made in the currency used in sales of the end products.

　　Article 5 The mineral resources compensation shall be calculated in accordance with the following formulas：

　　amount of the mineral resources compensation to be collected = sales income of mineral products x compensation rate x coefficient of mining recovery rate

　　Where，

　　coefficient of mining recovery rate =

　　approved mining recovery rate

　　________________________________

　　actual mining recovery rate

　　The approved mining recovery rate shall be the rate prescribed in the mine design that has been approved in accordance with the relevant provisions of the state. With regard to those mining enterprises that， according to the relevant provisions of the state， are not required to prepare the mine design in addition to the mining plan， the mining recovery rate shall be determined by the administrative departments in charge of geology and mineral resources under the local people's governments at or above the county level together with other relevant departments at the same level.

　　For those minerals whose mineral resources compensation cannot be calculated in the formulas provided for in paragraphs 1 and 2 hereof， the competent department in charge of geology and mineral resources under the State Council shall make other calculation formulas together with the department of finan

ce under the State Council separately.

　　Article 6 The mineral resources compensation shall be collected at the rates prescribed in the appendix of these Provisions.

　　Any adjustment to the rates of the mineral resources compensation shall be jointly determined by the department of finance under the State Council， the competent department in charge of geology and mineral resources under the State Council and the competent department in charge of planning under the State Council， and submitted to the State Council for approval and implementation.

　　Article 7 The mineral resources compensation shall be collected by the competent departments in charge of geology and mineral resources together with the departments of finance.

　　Where a mining district is within a county-level administrative region， the administrative department in charge of geology and mineral resources under the people's government at the county level of the place where the mining district is located shall be responsible for collecting the mineral resources compensation.

　　Where a mining district extends across more than one administrative region at or above the county level， the administrative department in charge of geology and mineral resources under the people's government at the next higher level of all the administrative regions involved shall be responsible for collecting the mineral resources compensation.

　　Where a mining district extends across more than one provincial administrative region， or is within the territorial seas of the People's Republic of China or other sea areas under its jurisdiction， the competent department in charge of geology and mineral resources under the provincial people's governments authorized by the competent department in charge of geology and mineral resources under the State Council shall be responsible for collecting the mineral resources compensation.

　　Article 8 Concessioners shall pay the mineral resources compensation for the first half of each year on or before July 31 of the year， and pay the mineral resources compensation for the second half of the year on or before January 31 of the following year.

　　Concessioners shall， when their mining activities are suspended or terminated， settle and pay their mineral resources compensation.

　　Article 9 Concessioners shall， at the time of paying their mineral resources compensation， submit at the same time the data as to the mineral， the output， the sales volume， the sales price， the actual mining recovery rate and others of their mineral products mined.

　　Article 10 The mineral resources compensation collected shall be timely and fully turned over to the Central Treasury on the spot， and be separately settled at the end of the year according to the distribution ratio between the Central Government and the provinces， autonomous regions or municipalities directly under the central government set forth in the following paragraph：

　　The distribution ratio of the mineral resources compensation between the central government and the provinces or municipalities directly under the central government shall be 5：5； and that between the central government and autonomous regions shall be 4：6.

　　Article 11 The mineral resources compensation shall be included in the state budget， conducted the specific management and mainly used for mineral resources exploration.

　　The department of finance under the State Council， the competent department in charge of geology and mineral resources under the State Council and the competent department in charge of planning under the State Council shall be jointly responsible for formulating the specific measures for the use and management of the mineral resources compensation received by the central government.

　　The people's government of a province， autonomous region or municipality directly under the central governme

nt shall be responsible for formulating the specific measures for the use and management of the mineral resources compensation received by the localities.

　　Article 12 Concessioners may be exempted from the mineral resources compensation， upon joint approval of the competent department in charge of geology and mineral resources under the provincial government and the department of finance at the same level， under any one of the following circumstances：

　　（1） where mineral products are recovered from barren rock （waste rock）；

　　（2） where non-security left-over ore bodies of closed mines are mined upon approval pursuant to the relevant provisions of the state； and

　　（3） other circumstances where the exemption from the mineral resources compensation are determined by the competent department in charge of geology and mineral resources under the State Council together with the department of finance under the State Council.

　　Article 13 The mineral resources compensation may be reduced， upon joint approval of the competent department in charge of geology and mineral resources under the provincial people's government and the department of finance at the same level， for concessioners under the following circumstances：

　　（1） where the mineral products are recovered from tailings；

　　（2） where the low grade mineral resources that are below the industrial grade or whose reserves have not been calculated are mined；

　　（3） where the mineral resources under waters， buildings， or vital communication lines are mined in accordance with the law；

　　（4） where policy losses are incurred as a result of carrying out the state fixed prices； and

　　（5） o

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