GÓP Ý DỰ THẢO LUẬT SỬA ĐỔI, BỔ SUNG MỘT SỐ ĐIỀU CỦA LUẬT ĐỊA CHẤT VÀ KHOÁNG SẢN: VẤN ĐỀ THUẾ TÀI NGUYÊN VÀ TIỀN CẤP QUYỀN KHAI THÁC KHOÁNG SẢN

Abstract

Through an analysis of the current situation and a comparison with international experience, this paper evaluates the Draft Law Amending and Supplementing a Number of Articles of the Law on Geology and Minerals. The assessment reveals that while the Draft introduces positive adjustments in administrative procedures and licensing, it still fails to address core reforms in financial policy. Consequently, the paper proposes key solutions to be incorporated into the Draft, including: (i) Consolidating existing financial obligations into a unified and flexible mechanism; (ii) Revising the tax calculation method to incentivize deep processing through specific incentives; (iii) Improving the licensing auction mechanism towards multi-criteria evaluation; and (iv) Enhancing transparency and accountability. These recommendations are expected to create changes, transforming Vietnam’s mining sector from raw material exports to mastering the value chain, ensuring sustainable development and optimizing national benefits.