我国的矿产资源使用制度历经“无偿取得”、“无偿有偿并行”之后，在2006年转变为“有偿使用”。改革对保障和促进矿产资源勘查、保护与合理开发矿产资源，节约集约利用矿产资源、推进生态环境建设发挥了积极的重要作用。但在目前的“一税三费两价款”（资源税、矿产资源补偿费、探矿权采矿权使用费和探矿权采矿权价款）现状下，在矿产资源税费政策体系、矿业权价款市场化出让、矿山环境恢复治理保证金制度、矿业权使用费征收制度、矿产资源收益分配使用等方面还存在诸多问题，针对这些问题，并结合经济社会发展的要求，笔者建议矿产资源有偿使用制度改革应协调处理好近期与远期、资源税与费、政府与市场、开发与环境、收益与分配这五方面关系。%After going through the phases of ”use for free” and “parallel of free and paid use” ,our country’s mineral resources was reformed into a system of paid use in 2006 .The reform is not only crucial for guaranteeing and promoting the exploration of mineral resources ,but also plays an important role in protecting and exploring mineral resources ,the economical and intensive utilization of mineral resources , and promoting the construction of the ecological environment .In the current situation (with resources tax , compensation fees for mineral resources , the prospecting and mining royalties and the prospecting and mining right price) there are still many problems in the aspects of the mineral resources tax policy ,the price of mining right transfer market ,the mine environmental recovery management deposit system ,the system of levying mining right usage ,income distribution of mineral resources .Aiming at these problems and considering the requirements of economic and social development ,the author suggests that the reform of the system of paid use should coordinate with the five relationships between the short-term and long-term , resources taxes and fees , the government and market , development and environment , the income and distribution coming last .
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