HOI NGHI KHOA HOC KV THOAT IVIO TOAN QUOC LAN THlif XX
GIA MO VA N H O N G VAN DE LIEN QUAN TOTI CAC
CONG TAC KHAI THAC MO KHOANG SAN
I.Datvande
Van d i quan ly, cap phep hoat dpng khoang san la van d i phac tap, cd rat nhiiu quan diem khac nhau khdng d i gi ed the giai quyet mdt sdm mpt ehiiu. De ddng gdp y kiin trao doi rdng rai trong ITnh vyc quan ly tai nguyen khoang san nay, tac gia xin ed mpt sd y kien ban luan v i gia mo va nhung van d i lien quan tdi cap phep, dau thiu khai thac, hpp dong thue md hoac chuyen nhupng quyin khai thac md khoang san.
1. Khai niem cd ban
Gia trj tai san doanh nghiep md bao gom ea gia trj tai nguyen khoang san trong Idng da't. Gia trj ty nhien md khoang san dupe lapng hoa theo phUdng phap ddng tien vao gia trj doanh nghiep md, nd bieu hien gia ca md khoang san hay gia chuyin nhupng quyin khai thac md khcang san. Gia tri nay dugc tfnh toan kha phd' biin d eac nadc, b Viet Nam dang trong giai doan nghien cau de ap dung vao thye tiin.
Gia tri ty nhien (GTTN) mo khoang san hay gia trj tai nguyen khoang san (TNKS) trong Idng dat xet ty gdc dp ehu sd hau la thu nhap cCia ehu sd hUu dd'i vdi TNKS. Xet ty gdc dp nha d i u tu, nd la chi phf ma nha d i u tu phai tra cho chCi sd huu khi khai thac TNKS. Gia trj ty nhien mo thuan, gia trj td md thuan, gia trj chenh lech td mo thuan la nhung gia trj hang nam tfnh eho ca ddi md va dupe chiit khau vethdi diem ban dau.
Gia ca khoang sang la hinh thac the hien ban chat GTTN md khoang san. Oieu dd ed nghTa la gia khoang sang ehi d i cap tdi GTTN b md khoang san dd. Gia md la gia ca dugc dinh tren cd sd gia trj cCia md khoang san bao gdm: GTTN mo khoang san va gia trj tai san da dau tu vao mo (ke ca chi phf khao sat, tham dd).
Ban chat cua gia cho thue, chuyen nhupng quyen khai thae md khoang san la gia trj td md va gia tri chenh lech td md. Td md gan liin vdi sd hUu TNKS. Thue phf tai nguyen la hinh thye the hien ban chat gia tri Td md, nd la thanh phan chCi y i u
TS. NGUYEN TIEN CHINH
Tap doan CN Than-Khoang san Viet Nam ciia GTTN mo khoang san ma thien nhien ban tang eho mpt qude gia.
2. Cap phep va dau thau khai thac mo
•:• Sy can thiet phai to' chye dau thiu: Trong quy trinh cap phep hoat ddng khoang san hien nay chCi y i u ed hai loai giay phep: Giay phep tham dd va gia'y phep khai thae. Qua trinh cap phep, thCi tue cap phep kha phyc tap va mat kha nhieu thdi gian.
Khi gia khoang san tren thj trudng cao, Ipi ich thu dupe ty khai thac khoang san Idn thi viec quan ly cap phep hoat ddng khoang san nhat la b cae dja phUdng trd nen phac tap. Lpi ieh cua Nha nude thdng qua cac c h i dp thue, phf khdng dupe diiu ehinh kjp thdi d i n d i n hau qua la: Mdi trudng bj tan pha, tai nguyen bj ton that, Ipi fch qud'c gia bj thit thoat. De han ehe nhang tieu eye trong cap phat md nen ed sy thdng nha't quan ly nha nude ve TNKS nhat la nhung tai nguyen khoang san kim loai cd tiim nang. Cac dja phUdng chju trach nhiem quan ly c l p phep nhung tai nguyen dupe phan c l p (chCi yeu lien quan tdi san xua't vat lieu xay dyng).
Dong thdi, de lanh manh hda hoat dpng khoang san can phai td chye da'u thiu khai thae gan vdi cap phep khai thac md.
*> Trong hoat dpng khoang san hien nay, cd eae doanh nghiep thupc nhiiu thanh phan kinh t i va ed doanh nghiep hoat dpng theo md hinh Tap doan kinh te Nha nude. Tap doan la ehCi sd hau vd'n va trye tie'p quan ly phan vd'n Nha nude tai eac cdng ty con se bao gdm ca gia trj tai nguyen khoang san trong ldng da't. Md hinh Tap doan ra ddi sau khi Luat Khoang san da ban hanh, vi the Luat da khdng de cap gi d i n md hinh Tap doan eung nhu Quy c h i hoat ddng cCia Tap doan trong ITnh vUe khai thac che bien tai nguyen khoang san.
Ddi vdi nhung khoang sang (khu vyc mo) Nha nudc khoanh djnh td chac dau thiu. Cue Dja chat va Khoang san Viet Nam trye tiep quan ly hoac Ciy quyin cho ddn vj khae quan ly gan viec cap phep vdi da'u thau khai thac, ky k i t hpp ddng thue md hoac chuyen nhupng quyin khai thac mo khoang
CONG NGHIEP MO SO 5 - 2009
CNM
HOI NGH! KHOA HOC KY THUAT MO TOAN QUOC LAN THUf XXsan. Nhung v l n d i vudng mac b day la lya chpn hinh thye nao? dau thau trpn gdi chuyen nhupng quyen khai thac md hay dau thau thue md? Dau thau bao gom ea giai doan tham dd, khai thae hay chi diu thiu giai doan khai thac?
• Hinh thye da'u thau: b thdi diem trude mat nen to chye dau thau khai thac (thue md - lease agreement), hinh thye dau thau ban mo (chuyen nhupng quyen khai thae mo) bao gom ca giai doan tham dd va khai thae khoang san se nghien eau tiip, sau khi da to chac dau thau khai thac thanh cdng.
• Trinh ty va npi dung td chye da'u thiu: Trude mat nen tach rieng giai doan tham dd. Dd'i vdi nhung md/khoang sang to chye dau thiu khai thac, Nha nude dau tu cho cdng tae tham dd va se thu hoi ngay sau to' chye dau thiu khai thae xong. Sau khi ed day dCi thdng tin v i tru lapng tai nguyen khoang san dupe Hpi dong tra lapng phe duyet.
Cue Dja chat va Khoang san Viet Nam cd the thue cac ddn vj tu van lap dy an dau tu xac djnh gia trj tai nguyen va td md lam can cii de xae djnh gia san da'u thiu khai thac. Cae doanh nghiep hoat dpng khoang san dang ky, mua ho sd dy thiu va lap h i sd dy thau gdm phUdng an ky thuat va tai ehi'nh (thue mo). Trong gia gdi thiu (gia md) bao gdm ea gia trj TNKS va ehi phf khao sat tham dd.
Gia san da'u thiu khai thac ap dung cho hai trudng hpp doanh nghiep thue md v l n phai nop t h u i tai nguyen va khdng phai nop t h u i tai nguyen theo luat djnh nhUsau:
• Trudng hpp ddanh nghiep v l n nop thue tai nguyen theo luat djnh ap dung cho md hinh Tap doan, gia san da'u thau khai thae md bao gdm: Chi phf khao sat, tham dd tai nguyen va gia trj chenh lech td md;
• Trudng hpp Nha nUdc to chac dau thau va khdng ap dung t h u i tai nguyen theo luat djnh, gia san da'u thau khai thac md bao gom: Chi phf khao sat, tham dd tai nguyen va gia trj td mo.
Gia san dau thau khai thae tren day da tfnh d i n d l y dCi cac d i i u kien ty nhien, diiu kien dja chat md eua tyng md ca biet, nd khac phuc dupe nhung tdn tai mang tfnh binh quan eua Luat T h u i tai nguyen hien hanh. Td cho ca ddi md va chenh lech td mo la ed sd de giai quyit mdi quan he giua ehu sd hUu va nha dau tu, xac djnh gia thue md, phi thue md bo sung, dinh gia chuyen nhupng quyin khai thac tai nguyen khoang san ddi vdi cae doanh nghiep.
Chi tieu gia trj ty nhien md khoang san, gia trj td md va chenh lech td mo eCia eac md ca biet cd mdi quan he phu thude vao bien dpng gia ca tren thj tradng. Vi vay, eac chi tieu nay dapc tfnh theo sy
bien ddng eCia gia khoang san binh quan, ti le lai tren vd'n san xuat kinh doanh va suit chiit kha'u co djnh de ap dung vao xay dyng cd e h i quan ly tai nguyen, to chye dau thiu khai thac, dam phan ky k i t hpp.dong thue md.
3. Hpp dong thue mo (lease agreement) Giya dai dien ehu sd hyu tai nguyen (ben eho thue) va Cdng ty khai thae (ben thue) lap hdp dong thue mo lam cd sd phap ly bat budc giUa eae ben. Hdp d i n g thue mo bao gdm eac dieu khoan ehu y i u sau:
*> Xac djnh ro ranh gidi khu vyc khai thac trong hpp dong thue.
• Thdi han thue: Hpp dong neu rd thdi gian bat dau, lam thCi tuc c l p gily phep, dau tu xay dyng md va thdi han thue thye te de khai thac.
• Gia ban (gross selling price) dupc xae djnh trong hpp dong la gia FOB tai diim rdt xud'ng tau sau khi sang tuyen va bde rdt xong (gia do ngudi mua thye tra).
<• Tiin thue mo tra theo cae hinh thye sau:
+ Tra trpn gdi 1 Iln theo gia md thing thiu bao gdm: Gia trj td mo thuin hoac chenh lech td mo thuan va ehi phf khao sat tham dd tai nguyen.
+ Tra d i n hang nam theo: Mpt mdc cd djnh;
myc CO djnh ed luy tien; hoac tren ed sd phin tram (%) doanh thu.
<• Khoan tien dat cpe tra trudc: Tiin thue mo theo hinh thye tra dan hang nam tdi thiiu phai tra trudc mdt khoan tiin da chi phi cho cdng tac khao sat tham dd va khoan tien dat cpe, khoan tiin dat epe nay dupe khau try trong qua trinh khai thac vdi thdi gian an djnh theo cac thCi tuc chat ehe, nham ngan ngya viee chiem dung mo lau dai.
• Cac phUdng phap khai thae hpp ly: Diiu khdan nay dupc quy djnh d i lam rd phUdng phap khai thae dupc lya chpn: Khai thae Id thien, khai thae ham Id; ke hoach khai thac va mye san lupng tdi da chle chin cd the dat dupc; k i hoach khoan tham dd bd sung (ne'u cd) va eae thdng tin tham dd thu dupc phai cap day du eho chu sd huu.
• Cae diiu khoan v i viec td'n that: Ben thue phai tra day dCi tiin thue md theo hpp dong, bit ke nhung ton that, mat mat khoang san trong khai thac va sau khi khai thae vi nhung ly do ehu quan cua ben thue.
• Cae quy djnh v i phuc hoi da't dai va mdi trudng: Dapc quy djnh de dam bac thi hanh theo dung theo yeu c l u eua cac quy djnh hien hanh.
••• Cdng viee khao sat dia hinh va ban do: Ben thue ed the yeu c l u ben cho thue cap cac ban photdccpy eae tai lieu dia chat, ban do ehi tiit eac khu vuc khai thae.
CONG NGHIEP MO SO 5 - 2009
HOI NGHI KHOA HOC KY THUAT MO T O A N QUOC LAN THUf XX
•:• Bao eao v i khd'i lupng khai thac: Ben thue hang thang phai bao cao chi tiet san lupng da khai thac.
•:• Thoa ude v i eac diiu tranh chap: O i ra phUdng thac de dya vac dd cd t h i giai quye't cac van de tranh chap hoac bat budc phai qua trpng tai kinh t i hay kien tung theo thu tuc.
•:• Nhung dieu khoan vi pham hpp dong: Quy djnh thdi han de sCfa chua nhang vi pham khdng thye hien dung hpp ddng.
4. PhUdng phap xac djnh gia thue mo
Khi ap thui tai nguyen hoac gia thue mo b eac nude thadng danh gia tae dpng eCia chi'nh sach thui tdi hieu qua eua dy an mo bang phUdng phap danh gia ddng tiin qua cac chi tieu NPV, IRR, ETR.
NPV=^[D,-C,-K,-T,]/(1+r)'
/=i
E T R = Z T / X [ D , - C , - K , ]
(1)
(2)
Trong dd: NPV (Net Present Value) - Gia trj hien tai thuan; ETR (Effective Tax Rate) - Ti le hieu suit thui; D, - Doanh thu nam t; C,- Chi phf van hanh san xua't nam t; T, - T h u i cac loai hang nam bao gom: Thui tai nguyen, phf chuyen lpi tyc ra nudc ngoai, thui thu nhap doanh nghiep (khdng bao gom thui xuat khau, thue gia trj gia tang); r - Suit chiit kha'u cd djnh (ti le hoan vd'n tdi thieu); t - Thdi gian ton tai eua mc.
Nhieu chuyen gia cho rang, ddng tien gia trj hien tai thuin NPV tren day lay doanh thu hang nam sau khi try ehi phf van hanh, try ehi phf dau tu, tra cae khoan thui phf dem chiit kha'u v i thdi diim ban dau dd ehinh la gia trj doanh nghiep mo. Thye ra, day la lpi fch cua nha d i u tuthu dapc sau khi da nop dly dCi nghTa vu dd'i vdi ehu sd huu tai nguyen (Nha nude) va nd ed tinh d i n lpi the cua doanh nghiep khai thac md.
Nhung, khi xem xet gia da'u thiu khai thac md khoang san, xac djnh gia thue md hoac chuyen nhUdng quyen khai thac md thi t h u i phf tai nguyen la an sd eln tim do dd khdng the ap dung ehi tieu ddng tiin NPV danh gia hieu qua cua nha dau tu tren day. Khi dd, gia trj ty nhien md khoang san va td mo dupc xac djnh tren cd sd tach phin lpi nhuan va ldi nhuan trudc t h u i tUdng yng eua nha dau tu theo ti le lai tren vdn san xuat kinh doanh (vd'n ta ban dng trade) ta td'ng thu nhap do khai thae TNKS.
Gia trj td mo thuin xae djnh theo edng thae:
R=Y^ [D,-(C,+l,xi/(1-Tdn))]/(1+r)' (3)
(=1
Trong dd: R - Gia trj td md thuan; D,- Doanh thu
nam t; C, - Chi phi van hanh san xult nam t; r - Suit chiit khiu co djnh; T^n - Mae thui suit t h u i thu nhap doanh nghiep; t - Thdi gian tdn tai eua mo; I - Ti le lai tren vd'n san xuat kinh doanh; 1, - Vdn san xuat kinh doanh nam t (hay so du vdn tu ban yng trade cua Nha d i u tu tai nam t), nd dapc xac djnh bang td'ng vd'n dau tu ban dau va d i u tu bo sung tra tdng sd vd'n thu hoi va trd tdng hao mdn (tdng kha'u hao) tdi nam t.
Gia trj chenh lech td mo thuan la gia trj cung tinh theo cdng thac (3) tren day nhung trong ehi phf van hanh san xua't ed ea t h u i tai nguyen theo luat hien hanh. Sau khi da xac djnh gia bd thiu vdi gia thue mo dupe xae djnh cac nha d i u tu ap dung edng thac (1) de xem xet, danh gia hieu qua d i u tu trong dy an khai thac md.
5. Gia thue mo hoac ban quyen khai thac mo qua kinh nghiem o nudc ngoai
Tai cac nude viec xac dinh gia trj doanh nghiep mo de djnh gia eho thue hoac ban eo phin (quyin khai thae md) da thanh quy trinh cd hudng din chi tiet nhu b Australia, Trung Qudc, Indonexia...
Nhung viee tiip can nhang tai lieu niy d Viet Nam chua dupe quan tam d l y dCi. Dudi day la vi du minh hpa b Australia.
Gia tinh tiin thue mo cua ngudi thue phai tra trong giai doan hpp dong thue mo (V) theo Luat cua Bang New South Wales (Australia) dupc tinh nha sau:
V=AR-AD=
=[EV+E+DV+CR+(P1xQ1)-l+RR-AD]. (4) Trong do: V - Gia tfnh tien thue md; AR - Tong thu tinh phi thue md; EV - Doanh thu xua't khau theo gia FOB trong qua trinh thue mo (khdng bao gom cudc van tai bien va bao hiem trong hda don thanh toan); E - Chenh lech ehuyin doi ti gia ngoai te; DV - Doanh thu ban npi dja; P1 - Gia 1 tan than;
01 - So lupng tan than s i n cd trong kho tUdng ang gia P1 (ed xac nhan eua ngudi dai dien dupe uy quyin); CR- Nhung khoin theo luat 1992 khdng tinh trong doanh thu npi dja theo hda ddn; 1 - Nhung khoan lai tin dung do ban hang; RR - NhUng khoan bo sung khae; AD - Td'ng chi phi dupc khau try theo quy djnh nhU: Chi phf tuyen; chi phi van tai ty md tdi nha may tuyen; ehi phi van tai ty kho tdi phUdng tien; chi phi van tai ty kho tdi cang hoac hp tieu thu; ehi phi bdc dd xud'ng tau va '(it^i eang; tiin boi thudng chd qua han; tiin thudng hoac giai phdng tlu nhanh; phi tim kiim tham dd; phi sut lun md; ehi phi thue djch vu ngoai; phi cap cCfu mo; phi nhan hang md LC va thanh tdan; phf van ehuyin va bao hiim; bao hiem tin dung xua't khau va nhCfng tiin tra khac (dupc dai dien Ciy quyin xae nhan).
CONG NGHIEP MO SO 5 - 2009
CNM
HOI NGH! KHOA HOC KY THUAT MO T O A N QUOC LAN THUf XX Theo Luat cCia Bang New South Wales (Australia) tontai 3 loai gia thue mo khac nhau dupe ap dung ty 1/7/2004 nhu sau: Thu theo djnh lupng (Quantum Royalty); Thu theo gia hang (Ad valorem Royalty); Thu theo Ipi tyc (Profit-based Royalty).
• Thu theo djnh lapng la mac thu ed dinh tren ddn vj khd'i lupng. Mye thu phu thude vao khd'i lupng khoang san khai thae dupe. Hinli thye thu nay ddn gian trong tinh tdan va de ap dung. Mye thu nay thudng dapc ap dung eho nhong khoang san ed khd'i lapng ldn nhang gia trj thip nhyda vdi va cac loai da't set.
• Thu theo gia hang la thui thu theo % gia trj tai nguyen khoang san hay gia mo. Gia mo la gia trj tai nguyen dupe khai thac va dua len mat dat. Trong mdt so tn/dng hpp chi phi lien quan tdi tuyen, ehi bien dudc phep khau tor. Nhifng nhung chi phi lien quan tdi tham dd, phat then va khai thae than quang va phuc hoi khdng dupe phep kha'u try. Ti le hien hanh 4% gia tn dupc ap dung pho biin ddi vdi hau hit khoang san.
• Thu theo lpi tyc dupe ap dung cho viee khai thac mo d khu vyc Broken Hill. Thu tai nguyen theo Ipi tyc khac vdi thui thu nhap doanh nghiep hoac thui lpi tdc.
6. Ket luan va kien nghj
Tren day la nhong y todng ve viec quan ly cap phep khai thac mo gan vdi viec to' chac dau thau khai thac, ky kit hpp ding thue mo hoac chuyen nhUdng quyin khai thae mo khoang san, nham gdp phan nang cao hieu qua edng tae quan ly tai nguyen khoang san. Nhong van de neu tren hoan toan phu hpp vdi chu trUPng cua Nha node v i da'u thau tham do va khai thac khoang san da dUdc de cap trong Nghi dinh sd 160/2005/NO-CP ngiy 27/12/2005 va Nghj djnh sd 07/2009/NO-CP ngay 22/01/2009 sCfa ddi, bd' sung mdt sd diiu cua NgN dinh sd 160/2005/N 0-CP ngay_ 27/12/2005 cua Chinh phu quy dinh chi tiet va hudng din thi hanh Luat Khoang san va Luat SCfa doi, bd sung mdt sd dieu cua Luat Khoang san. Oe tao diiu kien cho viec td chac da'u thau khai thac mo khoang san di vao eudc sdng, de nghj cac cd quan chye nang sdm to chye nghien cCHi xay dyng Quy trinh danh gia gia mo: Gia trj ty nhien mo khoang san, td mo va chenh lech to md... va xay duTig Quy trinh hudng dan to chye da'u thiu khai thae tai nguyen khoang san.l!Il
TAI LIEU THAM KHAO
1. Kerry Hiekey, MP, Minister for Mineral Resources New South Wales, On 1 July 2004 the NSW Government introduced a new Ad Valorem coal royalty regime, pursuant to section 283(5) of the Mining Act 1992, Mining Royalties;
2. James Otto .. (2006), Mining Royalties - A Global Study of Their Impact on Investors, Government and Civil Society, The Intemational Bank for Reeonstmction and Development/The World Bank, 1818 H Street NW, Washington DC 20433.
Ngif&i bien tap: Trin Manh Xuan
SUMMARY
,^ The paper shows that the management of \ [mining licenses should be carried out together j [yvith niining contracts, mine lease agreements j ipr mining right assignments in order to | increase the efficiency in Vietnam mineral ^
management. i
PHUC HOI MOI TRl/GfNG...
(Tiep theo trang 48)
gidi thuc hien, kinh nghiem khoa hpc da dupc phd biin, ngay eang cd nhiiu giai phap hay hon, co tinh kha thi hon va hieu qua cao han.
Phue hdi mdi trudng cho cac md khai thac bauxit la mdt cdng viec t i n kem, lam giam lpi nhuan eua nha d i u tu, nhung khdng vi t h i ma khdng thuc hien n i u mudn phat triin bin vung.
o i khdng cd nhCrng k i t qua dang budn v i tan pha mdi trudng vung khai thac eung nhu*loai bd dupe nhu'ng nguy co tiim I n sau khi khai thac bauxit, eln phai cd y thuc bao ve mdi trudng cua con ngudi tham gia khai thac va su nghiem ngat trong quan ly cua eae eo quan huu quan.n
TAI LIEU THAM KHAO
1. Gardner, J. 2001. Rehabilitating bauxite mines to meet land use objectives: bauxite mining in the Jan"ah forest of Western Australia. Unasylva 52:3-8.
2. Gardner, J.H. and G. Stoneman (2003).
Bauxite mining and conservation of the Jarrah forest in South-West Australia. In: lUCN and ICMM Workshop on Mining Protected Areas and Biodiversity Conservation: Searching and Pursuing Best Practice and Reporting in the Mining Industry.
Gland, Switzerland, 7-9 July, 2002.
3. Grant, C. D. 2003. Post-burn vegetation development of rehabilitated bauxite mines in Western Australia. Forest Ecology and Management 186:147-157.
Ngudi bien tap: Nghiem Gia SUMMAR
I The paper introduces some study results of the 'restoring environment after bauxite ore exploitation
?and alumina processing in the world. Basing on ittiis paper's author shows some solutions to i restore environment after bauxite ore exploitation
^and a!un#i,processing in Vietnam.
CONG NGHIEP MO SO 5 - 2009
