新西兰矿产资源特许权使用费制度透明且总体公平
资源部长肖恩·琼斯（Shane Jones）表示，一项针对新西兰矿产资源特许权使用费制度（minerals royalty regime）以及政府从矿产开发中获得收益情况的独立评估显示，新西兰现行制度具有透明度，并与其他类似国家的做法总体相当。
这项由新西兰商业、创新与就业部（MBIE）委托德勤新西兰（Deloitte New Zealand）开展的审查发现，新西兰政府通过矿产开发获得的整体收益，包括矿产特许权使用费和企业税收入，与其他被纳入比较分析的国家基本处于相近水平。
肖恩·琼斯表示：
“这份报告的重要意义在于，它为政府未来调整矿产特许权使用费制度提供了独立、基于事实的分析依据，也帮助我们了解不同制度选择在实际运行中的影响，以及各种方案之间需要权衡的利弊。”
报告指出，2025年，新西兰约97%的矿产特许权使用费收入来自于按照旧有制度运行的矿产许可证，而这些制度早于2013年现行框架建立之前。
这意味着，目前政府从矿产资源中获得的大部分收入，实际上仍受到多年前制定的特许权使用费规则影响。
琼斯表示：
“需要认识到，矿业项目并不是一夜之间形成的。一个在勘探阶段获得批准的许可证，可能需要十年甚至更长时间才能发展成为正式生产矿山，而在大多数情况下，相关特许权使用费安排会伴随该许可证整个生命周期。”
报告同时指出，任何未来调整矿产特许权使用费制度，都需要考虑多方面因素，包括：
- 国家（Crown）获得的经济回报；
- 投资者对政策稳定性的信心；
- 新西兰矿产行业长期发展的可持续性。
琼斯表示：
“来自国有矿产资源的特许权使用费，为经济发展提供支持，也帮助政府承担国家建设所需的公共支出。”
“与此同时，矿业企业在地区经济中的投入，包括工资支付、税收贡献以及相关产业活动，都为新西兰各地区带来了巨大经济利益。”
随着关键矿产资源（critical minerals）逐渐成为新西兰潜在经济增长来源，政府认为有必要重新评估现行矿产收益分配机制，以确保国家获得合理回报。
琼斯表示：
“随着关键矿产资源带来的经济机会不断增加，我们必须认真审视现有特许权使用费制度，确保它能够提供公平的回报。”
政府将继续推进有关矿产特许权使用费制度的政策研究，并计划于2027年提交进一步政策建议。
任何未来制度调整，将由下一届政府任期内进行审议决定。
新西兰上一次对矿产资源特许权使用费制度进行全面审查是在2012年。此后，国际市场环境、矿产品价格、矿业活动规模以及整体政策环境均发生了显著变化。
德勤此次报告不包括石油资源特许权使用费，因为石油相关收益目前由另一套独立制度管理。
Minerals royalty regime transparent, broadly fair
An independent analysis of New Zealand’s minerals royalty regime and the Crown’s return from mineral development has found it is transparent and broadly comparable with similar overseas jurisdictions, Resources Minister Shane Jones says.
The review by Deloitte New Zealand, commissioned by the Ministry of Business, Innovation & Employment, found the overall government take from mining, including royalties and company tax, was broadly comparable with other countries included in the analysis.
“Importantly, the report provides the Government with an independent evidence base on how different future royalty settings would operate in practice and the trade-offs associated with different approaches,” Mr Jones says.
The report found that in 2025, around 97 per cent of mineral royalty revenue came from permits operating under legacy royalty regimes that pre-date the current framework introduced in 2013. This means much of the revenue the Crown receives from minerals is determined by royalty settings put in place some time ago.
“It is important to note that mining projects don’t happen overnight. A permit granted years ago at the exploration stage could take a decade or more to become a producing mine, and in most cases the royalty arrangements stay with that permit for its life,” Mr Jones says.
“The report also highlights the trade-offs that would need to be considered in any change to the royalty regime, including the balance between Crown returns, investment certainty, and the long-term stability of New Zealand’s minerals sector.
“Royalties from Crown-owned minerals support economic development and help pay for the things we need as a country. Along with the associated spending by mining companies, including wages and tax, the extraction of minerals provides a huge benefit to our regions.
“With the emergence of critical minerals as a source of economic benefit to New Zealand, it’s important we consider our royalty regime and whether it provides a fair return,” Mr Jones says
Policy work on mineral royalty settings will continue, with further advice to be provided in 2027. Decisions on any future changes to the regime will be considered in the next term of government.
New Zealand’s minerals royalty regime was last comprehensively reviewed in 2012. Since then market conditions, minerals prices, industry activity and the broader policy context have changed. The Deloitte report does not include petroleum royalties which are subject to a separate regime
