玻利维亚矿业管理体制与税费制度

摘要

This paper introduces the administration system of mining industry in Bolivia. The system has the common characteristics with South American countries;and they have divided the mining activities into basic mining activities and mining auxiliary activities, which have been subject to different laws. At the same time, national mining companies have directly involved in mining management which epitomized the nationalism over mineral resources. In terms of mineral right, there is no mineral exploration right or exploitation right in Bolivia.%　　玻利维亚矿业管制体制具有南美国家共同的特点，将矿业活动分为基础矿业活动与矿业辅助活动，并适用不同的法律，同时国家矿业公司直接参与矿业管理，是矿产资源民族主义的集中体现。玻利维亚矿业权没有探矿权、采矿权之分，是其有别于大多数国家的重要特点。相对于其矿业开发环境保护的相关规定，玻利维亚矿业税费总体上比较简单，集中体现在矿业权特许费上。