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财政部、国土资源部印发《矿业权出让收益征收管理暂行办法》(以下简称《办法》)。财政部、国土资源部明确,出让新设矿业权的,矿业权人应按《办法》缴纳矿业权出让收益,之前形成尚未缴纳的探矿权、采矿权价款纳入矿业权出让收益科目并统一按规定比例分成。对以申请在先方式取得探矿权后已转为采矿权
The Ministry of Finance and the Ministry of Land and Resources have promulgated the Interim Measures for the Administration of Levying Gains on the Transfer of Mining Rights (the Measures). If the Ministry of Finance and the Ministry of Land and Resources explicitly state that the mining rights are to be newly established, the mining rights holders shall pay for the proceeds of the mining rights according to the “Measures” before forming the unexploited exploration rights and the price of the mining rights shall be included in the proceeds assigned by the mining rights and shall be unified Divided into. It has been converted into a mining right after obtaining the prospecting right by applying for the prior method