单纯依靠出口配额和出口关税等措施并不能从根本上解决资源保护问题。目前，市场经济矿业大国几乎都建立了以权利金制度为核心的矿业税收制度。通过征收适当的权利金可防止矿山企业“采富弃贫”，造成矿产资源的浪费，且国内资源税是国内税，并不区分资源是出口还是内销，故不会对国内外企业造成差别化待遇，可避免类似原材料贸易争端案的发生，使本国在国际谈判和国际定价协商中掌握更多主动权。我国亟待完善资源税制度，以保护国内资源开发利用的可持续发展。 

Only depend upon the export quota and export tariff measures can not fundamentally solve resource protection.At present,Big mining power market economy almost all set up with royalty system as the core mining tax system.Through the collection of appropriate royalty can prevent the mine enterprise"Mining rich abandon poor",Cause the waste of mineral resources,And domestic resources tax is the tax,Do not distinguish between resource is export or sale in domestic market,The domestic and foreign enterprises will not cause differentiation treatment,Can avoid such raw materials trade dispute case happened,The nation in the international negotiations and international pricing negotiations master more initiative.Our country to improve the system of taxes on resources,In order to protect domestic resources development and utilization of sustainable development. 

　　前车之鉴 

Lessons drawn from others' mistakes 

　　中国一贯强调设置出口配额和出口关税的目的是保护资源和环境。合理保护自然资源是世界贸易组织(WTO)允许的，但前提是对国内外企业一视同仁。2009年，美国、欧盟、墨西哥三方针对中国对用于钢铁、铝和化工产品生产的铝土、焦炭、镁、锌等9种原材料出口实施配额和出口关税的做法向WTO提起诉讼，认为此举违反了中国的入世承诺，并认为中国对这9种原材料进行出口限制，推高了国际市场的原材料价格，并使得中国相关企业在国际竞争中获得“不公平优势”。 

China has consistently stressed set export quotas and export tariffs purpose is to protect the resources and environment.Reasonable protection of natural resources is the world trade organization(wto)allowed,But the premise is to the domestic and foreign enterprises alike.In 2009,,The United States/The European Union/Three Mexican party for iron and steel in China/Aluminum and chemical products production of alumina/coke/magnesium/Zinc and other 9 kinds of raw material export the quota and export tariffs to wto practice of a lawsuit,Think this violation of the China's wto commitments,And to think that China's the 9 kinds of raw materials for export restrictions,Pushing up the prices of the raw materials in the international market,And make the relevant enterprise in the international competition gain"Unfair advantage". 

　　2011年7月，世贸组织专家组发布报告，认定中方取消了出口限价等有关措施，但裁定中方涉案的出口关税和出口配额措施不符合中方承诺和世贸规则，且未满足保护可用尽自然资源等例外条款的条件。2011年8月31日，中方就原材料出口限制案向世贸组织争端解决机构提出上诉，要求推翻专家组报告的部分裁决。 

In July 2011,The world trade organization (wto) panel report,That China cancelled export price and other relevant measures,But the ruling involved export tariffs and export quota measures do not conform to the Chinese commitment and the wto rules,And does not meet the protection of natural resources can be used, such as the condition of escape clause.August 31, 2011,China is the raw material export restrictions to the wto dispute settlement mechanism of appeal,Request to overthrow group report part of the award. 

　　2012年1月30日，WTO上诉机构(DSB)就该案作出裁决报告，称中国不公平地限制广泛用于钢铁、铝和化工产业的9种原材料的出口，并称“中国必须降低出口关税，解除出口限额”，以符合其作为世界贸易组织成员的义务，并且驳回中国基于环境保护或供应短缺对初步裁定提出的上诉请求。 

On January 30, 2012,wto appeal body(DSB)Is the case report an award,Said China unfairly limit are widely used in iron and steel/Aluminum and chemical industry raw materials of nine export,said"China must reduce export tariffs,Remove export quota",To meet it as a member of the world trade organization's obligation,Based on environmental protection in China and rejected or supply shortages to put forward the preliminary decision to appeal. 

　　对此裁决，中国商务部表示，中方将认真评估世贸组织裁决，并根据世贸规则对资源类产品实施科学管理，实现可持续发展。随后，中国在《2013年关税实施方案》中明确，自2013年1月1日起实施的新关税中，取消出口的铝土、焦炭、黄磷、萤石、镁、锰、金属硅、碳化硅和锌9种原料产品的关税。 

This award,China's commerce ministry said,The Chinese side will carefully evaluated the wto ruling,And according to the wto rules for resource products the implementation of scientific management,To realize the sustainable development.then,In China[2013 tariff implementation plan]Clearly in the,Since January 1, 2013 the implementation of the new tariffs,Cancel the export of alumina/coke/Yellow phosphorus/fluorite/magnesium/manganese/Silicon metal/Silicon carbide and zinc 9 kinds of raw material product tariff. 

　　稀土之危 

Rare earth from the 

　　很明显，此番争端涉及中国实施的出口配额和关税议题。虽然该裁决未涉及中国稀土出口政策，但细究之下，中国近年来一直致力于对稀土采矿和加工业务进行整合和清理，对稀土出口实施配额管理，这一领域很可能成为下一个争议目标。前述诉讼案实为欧美“投石问路”之举，终裁结果很可能引领欧美将我国稀土出口限制措施诉诸WTO。美国和其他国家的反应就是印证，如美国贸易官员表示，对中国原材料出口限制诉讼的裁定可能将为如何针对中国限制稀土出口采取行动提供帮助;美国贸易代表罗恩·柯克称，WTO该裁定对美国来说是个巨大胜利，可能会引发美国和欧洲对中国稀土出口采取类似行动;欧盟贸易专员卡洛·德古赫特敦促中国采取行动：“现在中国须尽快取消这些出口限制，希望中国对整个出口制度(包括稀土)进行政策调整，以符合WTO的规定。” 

obviously,This "disputes involving the implementation of China's export quotas and customs issues.Although the decision did not involve China rare earth export policy,But under the canvass,China has in recent years has been committed to rare earth mining and processing business to carry on the conformity and cleaning,Rare earth export to the quota management,This area is likely to become a controversial goal.The lawsuit as Europe and the United States"Testing of the waters"an,The final result is likely to lead Europe and the United States in the rare earth export restrictions resort to wto.The United States and other countries of the reaction is confirm,Such as the United States trade officials say,Raw materials for China export restrictions of action may be in China for how to limit the rare earth export to take action to provide help,The United States trade representative RON kirk said,The wto ruling for the United States is a great victory,May cause the United States and Europe to China's rare earth export to take similar action;European Union trade commissioner carlo dracula hutt urged China to take action:"Now China shall cancel the export restrictions as soon as possible,Hope China to the export system(Including rare earth)For policy adjustment,In accordance with the provisions of the wto." 

　　事实上，自2009年起，美国、欧盟、日本和墨西哥就一直指责中国限制稀土出口，违反WTO规则和中国入世承诺，并导致全球供应紧张、高技术产品元件价格暴涨。因此，中国须未雨绸缪，适时调整稀土出口政策，在坚持对稀土出口采取限制措施时，要适时调整该政策对国内生产者与对外出口的同等适用，以在WTO争端发生后引用环境保护例外条款。 

In fact,Since 2009,The United States/The European Union/Japan and Mexico have accused China of rare earth export restrictions,Against wto rules and China's wto commitments,And lead to global supplies/High technology product component prices.so,China must save for a rainy day,Timely adjust rare earth export policy,In insist on rare earth export restrictions to when,To timely adjust the policy on domestic producers and foreign export is the same,In the wto dispute occurs reference environmental protection exception clause. 

　　而业内人士亦透露，国家相关部委早已开始酝酿资源性产品出口新政，其主要方向可能是灵活调整出口限制措施，同时将限制从出口环节转移到国内生产环节。但笔者认为，更为重要的是，中国应借鉴国际经验完善国内资源税体系。 

But the personage inside course of study also revealed,The relevant state ministries and commissions have began to brew resource products export the New Deal,The main direction may be agile adjust the export restrictions,At the same time will be restricted from export link transferred to domestic production links.But the author thinks that,More important is,China should draw lessons from international experience perfect domestic resources tax system. 

　　他山之石 

Stones from other hills 

　　权利金是矿业权人开采和耗竭矿产资源所有权人不可再生的矿产资源而支付的费用，由采矿权人因开采这种非属他所有的不可再生的矿产资源而向所有人付费，反映的是资源税的概念。目前，世界上市场经济矿业大国几乎都建立了以权利金制度为核心的矿业税收制度。 

Royalty is mining right person mining and mineral resources depletion of non-renewable mineral resources and the cost of pay,By mining for mining this is not all his non-renewable mineral resources and to all the people pay,Reflect the concept of resource.At present,The world market economy mining country almost all set up with royalty system as the core mining tax system. 

　　美国：美国矿产资源丰富，亦是世界资源消耗的“超级大国”，因此非常重视发挥资源税的调节作用。但美国没有全国统一的资源税制，其税制由各州政府自行制定。这使得州政府能够根据当地资源消耗的实际情况，自主选定税率，取得合理收入，如开采税是对自然资源开采征收的税种，目前美国已有38个州开征开采税。各州能根据各自的情况合理开发资源，使对自然资源开采保持在一个理性的范围内，开采税也有利于减少资源的开采量和环境保护。虽然各州开采税的征税对象不尽相同，但从总体上看征税范围较为广泛，除涉及矿产品之外，还包括森林资源、盐、石、沙、贝类和其他资源。 

The United States:The rich mineral resources,Also is the world the consumption of resources"superpower",So very attaching importance to the resource tax regulation effect.But the United States no unified national resources tax system,The tax system on its own, formulate by state governments.This makes the state according to the actual situation of local resource consumption,Independent selected rate,Obtain reasonable income,Such as mining tax is to natural resources exploitation to the collection of taxes,In the United States currently has a state and collecting the mining tax.States can, in accordance with their respective circumstance reasonable development resources,For natural resources mining keep in a rational range,Mining tax also help reduce the resource recovery and environmental protection.Although the states mining tax levy object is not the same,However, from the overall perspective levy range is wide,In addition to outside in minerals,Also include forest resources/salt/stone/sand/Shellfish and other resources. 

　　俄罗斯：2001年，俄罗斯开始全面改革自然资源税制，实行矿产资源开采税，推动以税代费：利用矿产资源的企业和个体经营者是纳税人，各类矿产是主要征税对象，中央和地方按联邦法律规定进行税款分配。俄罗斯资源税征收范围包括土地、森林、草原、滩涂、海洋和淡水等自然资源，同时做到专款专用。俄罗斯实行中央税，在2002年前征收的水资源税有60%入国库，其余归属地方政府，但2002年后水资源税则全部上缴中央财政。俄罗斯资源税采用的是从量税与从价税相结合、以从价税为主的征税办法。 

Russia:In 2001,,Russia began to comprehensive reform system of natural resources,The mineral resources exploitation tax,To promote the tax and fee:Utilization of mineral resources of the enterprise and individual operators is a,All kinds of mineral is the main levy object,The central and local governments according to a federal law provisions of tax distribution.Russia resource collection scope includes land/forest/grassland/beaches/Sea and fresh water and other natural resources,At the same time do special fund is special.Russia a central tax,In the 2002 years ago to the collection of water resources tax 60% into the Treasury,Rest belongs to the local government,But 2002 years later water tariff all turn over to the state Treasury.The Russian resource from quantity tax and AD valorem tariff combination/With the method of levying on the AD valorem tariff is given priority to. 

　　澳大利亚：2011年11月，澳大利亚议会下议院通过矿产资源税法案，规定从2012年7月1日征收“碳税”和“矿产租赁税”两项新税赋。“碳税”主要征收对象是澳大利亚排名前500位的碳排放大户，“矿产租赁税”征收对象是年利润7500万澳元以上的煤炭和铁矿企业，税率为应税利润的30%。此外，矿产丰富的西澳洲和新南威尔士州还宣称将提高权利金税率。 

Australia:In November 2011,Australia's parliament house of Commons through the mineral resources tax bill,Provisions from July 1, 2012 collection"Carbon tax"and"Mineral lease tax"Two new taxes."Carbon tax"The main collection objects is one of Australia's top 500 carbon emitters,"Mineral lease tax"The collection objects body profit more than $75 million of coal and iron ore enterprise,The tax rate shall be 30% of the assessable profit.In addition,Mineral rich western Australia and new south wales also said it would improve the running royalty rate. 

　　加拿大：开采税范围涉及石油、天然气、煤、森林、矿物等资源，税率一般为18%~20%，其特点是鼓励矿山企业优先选择在木省，特别是在木省欠发达地区进行矿产品的加工和冶炼。 

Canada:Mining tax ranging from oil/gas/coal/forest/Mineral resources,The general rate is 18% ~ 20%,Its characteristic is to encourage the mining enterprise priority selection in wood province,Especially in the wood province less developed areas are minerals processing and smelting. 

　　智利：2007年，智利对营运利润率超过5%的矿业征收占销售额0~3%不等的矿区使用费，以从矿业中得到更多收入用于开发农林矿业的新技术。2010年10月，智利颁布《新矿业税法》，规定在2012年前，各矿产企业将选择把当前占运营利润4%或5%的固定税率转变为4%~9%的浮动税率;在2013年至2017年恢复使用4%或5%的固定税率;随后，到2023年前，将采用5%~14%的浮动税率。 

Chile:In 2007,,Chile operating profit of more than 5% of the mining of 0 ~ 3% levy sales ranging from royalty,To get more income from mining industry for the development of agriculture and forestry mining new technology.In October 2010,Chile issued[The new mining tax],Provisions in the 2012 years ago,The mineral enterprises will choose the current operating profits accounted for 4% or 5% of the fixed rate change is 4% ~ 9% of the floating rate.In 2013 to 2017 recovery use 4% or 5% of the fixed rate.then,To 2023 years ago,Will use 5% ~ 14% of the floating rate. 

　　印度：当前，印度对铁矿石开采征收10%的采矿税税率，为全球最高，并考虑向铁矿石企业征收暴利税和重新审核向10种主要矿产品征收的采矿税税率，包括铁矿石、铝土矿、锌精矿、铅精矿及铜精矿，意在提高税率。印度征收的采矿税大多数和LME(伦敦金属交易所)价格挂钩。 

India:The current,India for iron ore mining collect 10% of mining tax rate,For the highest,And consider to iron ore enterprise imposing a windfall tax and review to ten kinds of main minerals to the collection of mining tax rate,Including iron ore/bauxite/Zinc concentrate/Lead concentrate and copper concentrate,Aims to improve the rate.India to the collection of mining tax most and LME(London metal exchange)Price hook. 

　　越南：据越南《投资报》报道，越南财政部编制的新资源税税率表大幅上调了各种矿产的资源税税率：在金属矿类中，金矿与稀土矿的税率最高，达15%;其次是铝和钒土矿，达12%;再次锰矿和钛矿，达11%;其余矿产如铜、镍、汞、镁、银、锡、铅、锌、钨等矿种的资源税税率为10%。

Vietnam:According to Vietnam[Investment report]reports,Vietnam Treasury designed new resources tax and tax rates table greatly raised all sorts of minerals resources tax rate:In the deposits in the class,Gold and rare earth ore of the highest rates,Up to 15%;The second is aluminum and vanadium soil ore,Up to 12%;Manganese and titanium ore again,Up to 11%;The rest of the minerals such as copper/nickel/mercury/magnesium/silver/tin/lead/zinc/Tungsten minerals such as the tax rate is 10%.