Madagascar, an island nation renowned for its unique biodiversity and rich mineral resources, has recently undertaken significant steps to reform its mining code. The island, that boasts an estimated economic growth rate of 4.5% in 2024 according to the Finance Bill submitted to the National Assembly at the end of October last year, has the mining sector as a key aspect of its economy as it currently accounts for In Madagascar, the mining sector currently accounts for 4% of GDP and 30% of export earnings, or $600 million.

马达加斯加是一个以其独特的生物多样性和丰富矿产资源而闻名于世的岛国。该国最近采取了重大措施改革其《矿业法》。根据去年10月底提交给国民议会的财政法案，马达加斯加预计2024年的经济增长率将达到4.5%。矿业目前已成为马达加斯加经济的重要组成部分，占其GDP的4%及其出口收入的30%，即6亿美元。

In recent years, the mining sector is in a recovery phase and seen as one of the drivers of the Madagascar’s economy. According to the World Bank, the mining sector has accounted for around 30% of real GDP growth between 2013 and 2019, outstripping other sectors such as construction, public works, telecommunications, banking and commercial services.

近年来，马达加斯加的矿业正处于复苏阶段，并被视为马达加斯加经济的驱动力之一。根据世界银行的数据，矿业在2013-2019年间贡献了马达加斯加实际GDP增长的约30%，超过了建筑、公共工程、电信、银行和商业服务等其他部门。

This reform is aimed at fostering a more sustainable and equitable mining sector that not only attracts foreign investment but also ensures that the benefits of mining activities are more inclusively distributed among local communities and that environmental preservation is prioritized.

这项改革的目的是培育一个更加可持续和公平的矿业行业，不仅吸引外国投资，还确保矿业活动的收益更具包容性地分配给当地社区，并优先考虑环境保护。

1. A long law-making process

漫长的法律制定过程

Argentina operates as a federal republic, featuring a tripartite governmental structure that includes the executive, legislative, and judicial branches. This structure further entails three government tiers at the national, provincial, and municipal levels. The provinces inherently maintain the power over all aspects not explicitly assigned to the national state by the National Constitution (NC). Furthermore, the provinces hold jurisdiction over issues that are specially designated to them through distinct agreements established during their formation.

马达加斯加蕴藏着大量的宝石、矿产和独特的地质构造，使其长期以来成为全球矿业活动的焦点。但是，矿业一直受到环境恶化、社区流离失所和监管不力等问题的困扰。马达加斯加政府认识到了这些挑战，并开始对《矿业法》进行全面改革，力求使其矿业与国际最佳实践和可持续发展目标保持一致。

A wide stakeholder consultation process was undertaken in 2022 as part of the overhaul of the mining code including an exchange session between the Ministry of Mines and the interest group comprising researchers, civil society, the association of mining engineers and geological engineers. The sessions were also actively attended by the administration, mining unions, small-scale mine operators and the mining industry. This time, stakeholders in the extractive sector in all regions were also consulted, in contrast to previous approaches adopted within the framework of the various committees set up to reflect on the mining code.

作为《矿业法》改革的一部分，马达加斯加于2022年进行了广泛的利益相关方磋商，包括矿业部与由研究人员、民间组织、矿业工程师和地质工程师组成的利益团体之间的交流会议。行政部门、矿业工会、小型矿区经营者和矿业行业也积极参加了会议。这次所有地区的采矿领域的利益相关方也参加了此次磋商，与之前在为反思《矿业法》而成立的各种委员会的框架内所采取的做法形成了鲜明对比。

The bill that emerged from this consultation process was adopted on its second reading at the National Assembly on June 8, 2023 as the loi n°2023-007 portant refonte du Code Minier. By decision n°07-HCC/D3 dated July 25, 2023 the Haute Cour Constitutionelle (the nation’s constitutional compliance court), rendered upon the initial request of the President of the Republic, the law was declared compliant to the Constitution of Madagasar.

此次磋商过程中形成的法案于2023年6月8日在国民议会二读审议中获得通过，成为重要的矿业法修正案[1]。应马达加斯加总统的初步要求，马达加斯加宪法法院（Haute Cour Constitutionelle）于2023年7月25日做出了第 n°07- HCC/D3号决定，宣布上述矿业法修正案符合马达加斯加宪法。

2. Emphasis on local community benefits

对当地社区利益的强调

One of the cornerstones of the new mining code is the heightened focus on ensuring that mining activities translate into tangible benefits for local communities. Previous frameworks often sidelined the interests of local populations, leading to conflicts and a sense of alienation. The revised code mandates that a more significant portion of mining revenues be allocated to community development projects. This includes infrastructure development, education, healthcare, and other social programs aimed at improving the living standards of those residing in mining regions. Such measures are expected to foster a more harmonious relationship between mining companies and local inhabitants, creating a stable and conducive environment for mining operations.

新《矿业法》的关键之一是更加注重确保将矿业活动转化为当地社区的切实利益。此前的法律规定往往忽视当地居民的利益，导致冲突和疏离感。修订后的《矿业法》规定，会将更大比例的矿业收入用于社区发展项目，其中包括基础设施建设、教育、医疗和其他旨在改善矿区居民生活水平的社会项目。预计这些措施将促进矿业公司与当地居民之间更加和谐的关系，为矿业活动创造稳定和有利的环境。

In effect, the new Mining Code provides that any mining operator contributes, upon issuance of its exploitation permit to a Fonds Minier d’Investissement Social et Communautaire (i.e. a local community and social investment mining fund) in the amount corresponding to the application of a 3% rate on the amount of the direct investment provided for in the pre-feasibility study submitted as part of the permit application for the development and initial equipment of the mine (Articles 280 and 281 of the new Mining Code).

实际上，新《矿业法》规定，任何矿业经营者在取得开采许可证后需要向当地社区和社会投资矿业基金捐款，且捐款的金额应相当于用于矿区开发和初始设备许可证申请的预可行性研究报告中规定的直接投资额的3%（新《矿业法》第280和281条）。

3. Strengthened environmental protection measures

强化的环境保护措施

Madagascar's unique flora and fauna are among the most diverse in the world, but they are also among the most vulnerable to the impacts of unregulated mining activities. To counter this fact, the new Mining Code, through its Chapter 2, introduces stringent environmental regulations designed to safeguard the island's biodiversity.

马达加斯加是世界上拥有最多样化的独特动植物群的地方之一，但也是最容易受到无序矿业活动影响的地方之一。为了应对这一问题，新《矿业法》在其第2章中引入了严格的环境条例，旨在保护该国的生物多样性。

Mining companies are now required, prior to the commencement of any mining operation, to obtain an environmental authorization (Article 253 of the new Mining Code). In order to obtain such authorization, operators must conduct comprehensive environmental impact assessments (EIAs) and adhere to strict rehabilitation and reforestation guidelines. 

现在，矿业公司在开始任何矿业活动之前必须获得环境许可（新《矿业法》第253条）。为了获得环境许可，经营者必须进行全面的环境影响评估，并遵守严格的恢复和再造林准则。

The government has also implemented measures to ensure that mining activities do not encroach on protected areas and that any environmental damage is promptly and adequately addressed. The new Mining Code goes further by providing that operators are liable for any environmental damage resulting from their activities (Article 254 of the new Mining Code).

政府还采取措施，确保矿业活动不侵占保护区，并确保能够迅速、充分地处理任何环境破坏问题。新《矿业法》更进一步规定经营者对其活动所造成的任何环境破坏负责（新《矿业法》第254条）。

As a consequence, relevant operators of the mining industry of the island must pay attention to those change which come with, as provided by the new mining code, regular audits of the mining operations and stringent monitoring of environmental compliance.

因此，该国矿业的相关经营者必须注意新《矿业法》所规定的这些变化，定期审计其矿业活动，并严格监督环境合规情况。

4. Incentivizing investment while ensuring fair benefits

激励投资，同时确保公平利益

Attracting foreign investment is crucial for the growth of Madagascar's mining sector, but it is equally important to ensure that the nation reaps fair benefits from these investments. 

吸引外国投资对马达加斯加矿业的增长至关重要，但同样重要的是确保国家从这些投资中获得公平的利益。

The revised mining code seeks to strike this balance by providing clear, transparent, and attractive guidelines for investors while also stipulating that a fair share of the profits generated from mining activities is retained within the country. This approach aims to create a win-win scenario where investors can operate in a stable and predictable environment, and the country can utilize the revenues generated to fuel its economic growth and development.

修订后的《矿业法》力求实现这一平衡，为投资者提供明确、透明和有吸引力的指导方针，同时规定矿业活动所产生利润的公平份额需留在国内。这一方针旨在创造双赢的局面，即投资者可以在稳定和可预测的环境中经营，同时国家可以利用所产生的收入推动经济增长和发展。

The striking example of a measure taken in this direction is the imposition of a one, and only one, tax on the export value of the mining products: the Droits et Taxes Spéciaux sur les Produits Miniers (Article 283 of the new Mining Code) that breaks down into 2% for the decentralized governments and 3% for the state. The new Mining Code does raise the rate of this tax from 2 to 5% but expressly excludes any other tax, levy or fee on mining products on the entire value chain of the said products, including their exit from the territory.

在此方面采取的措施中较为突出的例子包括对矿业产品的出口价值仅征收唯一单项税费： Droits et Taxes Spé ciaux sur les Produits Miniers[2]（新《矿业法》第283条），其中地方政府征收2%，国家征收3%。新《矿业法》将这一税率从原来的2%提高到5%，但明确排除了对矿业产品整个价值链征收的任何其他税费，包括对其出境征收的税费和费用。

This new regime is favorable to operators as an “exit fee" of a rate varying from 15% to 20% was levied on mining products as per the previous Financial and Budget Bill for the year 2023. The importance of that rate had as a direct consequence a substantial drop in the exports. The exit fee is not to be included in the 2024 Financial and Budget Bill in light of the provisions of the new Mining Code.

这一新制度对经营者有利，因为按照此前的2023年财政和预算法案，矿业产品会被征收15%至20%不等的“出境费"，该税费直接导致了出口大幅下降。根据新《矿业法》的规定，2024年财政和预算法案将不包括出境费。

5. Promoting transparency and good governance

促进透明度和良好治理

The specter of corruption and poor governance has often undermined the potential benefits of mining activities in many resource-rich countries, including in Madagascar. Recognizing this, the new Mining Code includes in its Chapter 11 provisions aimed at enhancing transparency and accountability in the mining sector. 

在许多资源丰富的国家，包括马达加斯加，腐败和治理不善的问题常常破坏矿业活动的潜在利益。新《矿业法》认识到了这一点，并在其第11章中列入了旨在提高矿业部门透明度和问责力度的条款。

This involves clear stipulations on licensing procedures and declarations on same, revenue reporting to the state or local administration, and the distribution of mining benefits.

条款涉及对许可程序和许可申报，以及向国家或地方管理机构报告收入及矿业利益的分配的明确规定。

By promoting good governance practices, the code aims to build trust among all stakeholders, including local communities, investors, and the international community.

通过促进良好的治理实践，该法规旨在在所有利益相关者，包括当地社区、投资者和国际社会之间建立信任。

6. Fostering local workforce development

促进当地劳动力发展

For Madagascar's mining sector to be truly sustainable, it must not only generate revenues but also create opportunities for the local workforce. The updated code includes provisions for the training and employment of local personnel in the mining sector. By investing in skill development and ensuring that a substantial percentage of the workforce is sourced locally, the code aims to foster a sense of ownership and participation among the local population. This not only aids in community development but also ensures that the benefits of mining activities have a more direct and positive impact on the local economy.

马达加斯加的矿业要想真正实现可持续发展，就不仅要创造收入，还要为当地劳动力创造机会。更新后的《矿业法》列入了矿业部门培训和雇用当地人员的规定。通过投资技能发展和确保大部分的劳动力来自当地，该法规旨在培养当地居民的主人翁意识和参与意识。这不仅有助于社区发展，还能确保矿业活动的利益对当地经济产生更直接和积极的影响。

7. Conclusion

结论

The reform of Madagascar's mining code marks a significant step towards establishing a more responsible, equitable, and sustainable mining sector. By emphasizing community benefits, environmental protection, investment incentives, transparency, and workforce development, the new code aims to ensure that mining activities contribute positively to the nation's socioeconomic development while respecting its unique environmental heritage. 

马达加斯加《矿业法》改革标志着该国朝着建立更负责任、更公平和更可持续的矿业迈出了重要一步。通过强调社区利益、环境保护、投资激励、透明度和劳动力发展，新法规旨在确保矿业活动在为国家社会经济发展做出积极贡献的同时，尊重该国独特的环境遗产。

As these reforms are implemented, it is hoped that Madagascar can set a precedent for how resource-rich nations can harness their natural wealth responsibly and inclusively, paving the way for a future where economic growth and environmental stewardship go hand in hand.

随着这些改革的实施，马达加斯加希望能够树立一个先例，以示范资源丰富的国家如何负责任、包容地利用其自然财富，并为其经济增长和环境管理齐头并进的未来铺平道路。

However, some mining companies have expressed concerns about the potential increase in operational costs and regulatory burdens. Indeed, most of the new Mining Code’s development are measures aimed at strengthening transparency, security, sustainability and workforce protection.

然而，一些矿业公司也表达了对运营成本和监管负担可能增加的担忧。事实上，新《矿业法》的大部分发展措施都是旨在加强透明度、安全、可持续性和劳动力保护的。

[注] 

[1] loi n°2023-007 portant refonte du Code Minier

[2] 关于采矿产品的特殊关税和税收