t&nfcsdkogm;aom ausmufrsufrsm; - jrefrmyausmufpdrf;esifh

Edk0ifbmv 2018

t&nfcsdKoGm;aom

ausmufrsufrsm; -

jrefrmYausmufpdrf;ESifh

ausmufrsufu@

tcGefa&SmifrIrsm;udk

udkifwG,fjcif;

Paul Shortell

rmwdum

tusOf;csKyf .......................................................................................... 1

rdwfquf ............................................................................................ 4

1/ ausmufpdrf;ESifh ausmufrsufb@ma&;rlabmif .............................................. 7

u) yk*¾vdu vkyfuGufrsm;udk tcGefaumuf,ljcif; .............................................. 10

c) tusdK;wlzufpyfvkyfief;rsm;udk tcGefaumuf,ljcif; .......................................... 11*) wpfEdkifwpfykdifwl;azmfrIrsm;udk tcGefaumufjcif; .............................................. 122/ ausmufpdrf;ESifhausmufrsufvkyfief; tcGefay;oGif;rIrsm; ..................................... 14

u) w&m;0ifay;oGif;rIrsm; ........................................................................ 14

c) w&m;r0ifay;oGif;rIrsm; ........................................................................ 163/ ausmufpdrf;ESifh ausmufrsuftcGefaumuf&mwGif BuHK&onfh tcuftcJrsm; ................ 17u) tcGefaumuf,lrI wm0efcGJa0jcif; ............................................................ 17c) ygrpfaMu;aumuf,ljcif; ........................................................................ 19*) xkwfvkyfrIay:tcGefaumufjcif; ................................................................ 22C) a&mif;cs&rIwGif tcGefaumufcHjcif; ........................................................... 25i) tjrwftpGef;ay:tcGefaumufjcif; ............................................................. 28p) pm&if;ppfjcif; ESifh Oya'usifhokH;toufoGif;jcif; ............................................. 294/ jyKjyifajymif;vJa&;twGuftMuHjyKcsufrsm; .................................................... 31

u) b@ma&;qkdif&m owfrSwfcsufrsm;udk okH;oyfjyifqifjcif; ................................. 31c) wefzkd;jzwfjcif; ESifh ygrpfcsxm;ay;onfh vkyfief;pOfudk jyefvnfzGJUpnf;jcif; ................ 32i) apmifhMunfhxdef;ausmif;rIudk wif;usyfjcif; .................................................... 33aumufeIwfcsuf .................................................................................... 35

aemufqufwGJ - jrefrmYausmufpdrf;ESifh ausmufrsufvkyfief; wefzkd;cefYrSef;jcif; ............... 36

u) ausmufpdrf;u@udk wefzkd;jzwfjcif; .......................................................... 36c) ausmufrsufu@ wefkzkd;jzwfjcif; ............................................................. 40udk;um; .............................................................................................. 43

t"du tcsufrsm;

¼ ausmufpdrf;ESifh ausmufrsufu@onf ESpfpOf a':vm bDvD,HESifhcsD wefzdk;&Sdonfh vkyfief;

jzpfNyD; jrefrmEdkifiHtwGuf tusdK;tjrwf &SmazGay;Edkifygonf/ odkYaomf EdkifiHawmftpdk;&\

tcGefaumuf,l&&SdrIrSm enf;yg;vsuf&Sdonf/ EdkifiHom;rsm;u ,if;u@rS tusdK;aus;Zl;rsm;

udk &&SdrcHpm;&ay/

¼ EdkifiHawmftpdk;&onf w&m;0ifa&mif;csonfh tenf;i,faom ausmufpdrf; ausmufrsuf

tay: tvGeftuRH tcGefaumufcHygonf/ wpfcsdefwnf;wGif ukrÜPDtrsm;pku xkwfvkyf

rItm; avsmhaygh tpD&ifcHjcif;ESifh ausmufrsm;udk avsmhaygh wefzdk;jzwfjcif;jzifh tcGefa&SmifMu

onf/ pnf;urf;BuD;Muyfolrsm;udk vmbfay;jcif; tygt0if tjcm;enf;vrf;aygif;rsm;pGmjzifh

vkyfief;&Sifrsm;u tcGefa&SmifMuonf/

¼ tcGefaumuf,lrI wdk;wufvmap&ef tcGefaumuf,lrI pepfudk jyKjyif&ef vdktyfonf/

b@ma&;qkdif&m owfrSwfcsufrsm;udk jyefvnfokH;oyf jyKjyif&ef &mjzwfvkyfief;ESifh ygrpf

csxm;ay;onfh vkyfief;rsm;udk jyefvnfzGJUpnf;jcif; ESifh apmifhMunfhxdef;ausmif;rIudk ydkí

wif;usyfpGm aqmif&Guf&efvnf; vdktyfonf/

Cover image: Zaw Moe Htet for NRGI

1

t&nfcsdKoGm;aom ausmufrsufrsm; - jrefrmhausmufpdrf;ESifh ausmufrsufu@ tcGefa&SmifrIrsm;udkk udkkifwG,fjcif;

tusOf;csKyf

ausmufpdrf;ESifh ausmufrsufwl;azmfjcif;onf *sD'DyDokdY a':vm bDvD,HESifhcsDum ESpfpOf &SmazGay;

aeonf/ u@wGif; vnfywfaeonfh wefzkd;ESifh EdIif;,SOfygu tcGefaumuf,l&&SdrIrSm avsmh

enf;aeqJ jzpfonf/ aemufqkH; xkwfa0xm;onfh jrefrmEdkifiH EITI tpD&ifcHpmt& 2014^15

b@ma&;ESpfwGif ausmufpdrf;ESifh ausmufrsufu@rS usyfaiG 367 bDvD,H (a':vm 369

oef;0ef;usif) &&SdcJYonf/ 2015^16 wGif usyfaiG 457 bDvD,H (a':vm 373 oef;0ef;usif)

&&SdcJYaMumif; od&onf/1

xkwfvkyfrIESifh aps;EIef;rsm;ay:wGif ,lqwGufcsufykH trsdK;rsdK;ay: rlwnfNyD; 2014^15 b@m

a&;ESpfwGif ausmufpdfrf;ESifh ausmufrsufu@ vnfywfwefzkd;\ 2 .3 ESifh 16 .1 &mckdifEIef;Mum;

ukd tcGeftjzpf aumuf,l&&SdcJYonf/ 2015^16 b@ma&;ESpfwGif 0 .9 ESifh 9 .1 &mckdifEIef;

Mum; aumuf,l&&SdcJYonf/ NRGI rS awGUqkHar;jref;cJYonfh vkyfief;&Sifrsm;url aumuf,l&&SdcJY

onfh tcGefyrmPonf azmfjycJYyg ,lqcsufatmuf enf;rnf[k ajymqkdcJYMuonf/ xkwfvkyfrI

wefzkd;\ 2 &mckdifEIef;rS 5 &mckdifEIef; Mum;udkom aumuf,l&&SdEdkifzG,f &Sdonf[k ajymonf/

vuf&Sd usifhokH;aeonfh b@ma&; rlabmifaMumifhaomfvnf;aumif;? tusifhysuf vmbfpm;rI

EIef; jrifhrm;jcif;? w&m;r0if tcGef (informal taxation) aumuf,lrIrsm; &Sdaejcif;wkdYaMumifh

vnf;aumif; tcGef&&SdrI enf;&jcif;jzpfonf/ ,ckpmwrf;wGif tcGefaumuf,ljcif;udk pDrHxdef;

aMumif;onfh Oya'rsm;? pnf;rsOf;rsm;ESifh vkyfxkH;vkyfenf;rsm;wGif awGU&onfh tm;enf;csufrsm;udk

azmfjyqef;ppfoGm;rnf jzpfygonf/ tcGefa&Smif&Sm;jcif;udk wm;qD;&mwGif xyfwl ta&;ygonfh

EdkifiHa&;udpö&yf ESpfckjzpfonfh wyfrawmfESifh wkdif;&if;om; vufeufukdifrsm;Mum; jzpfay:aeonfh

y#dyu©rsm;udk ajz&Sif;rnf r[kwfouJhokdY wyfrawmfESifh t&yfom;tpkd;&Mum; tmPmcGJa0rI

taMumif;udkvnf; xnfhoGif;ajymqkdrnf r[kwfyg/

tpkd;& 0ifaiGtrsm;pkonf xkwfvkyfrI\ &mckdifEIef;tenf;i,fudk vma&mufa&mif;csonfh wESpf

2 Budrf usif;yaom ausmufrsufjyyGJwGif tcGefrsm; tvGeftuRH aumuf,ljcif;ay:wGif rSDckdae&

onf/ 2014^15 ESifh 2015^16 b@ma&;ESpfrsm;twGif; jyKvkyfcJYonfh ausmufrsufjyyGJrsm;wGif

a&mif;cs&onfh ausmufpdrf;ESifh ausmufrsufrsm;ay: wefzkd;tvkduf aumufcHonfh tcGefEIef;xm;

(Ad valorem tax) onf yk*¾vdu ukrÜPDrsm;\ xkwfvkyfrIwefzkd; 30 &mckdifEIef;ausmf? tusdK;

wlvkyfief;rsm; xkwfvkyfrIwefzkd;\ 70 &mckdifEIef;ausmf &Sdonf/ rMumao;rDESpfrsm;u jyKvkyfonfh

ausmufrsufjyyGJrsm;wGif vma&mufjyo a&mif;csrIEIef; avsmhusoGm;jcif;onf tpkd;& tcGef

aumuf,l&&SdrIudkvnf; avsmhusoGm;apcJYonf/

ausmufpdrf;ESifh ausmufrsufxkwfvkyfrI trsm;pkudk tcGefraumufEdkif okdYr[kwf &oifhonfxuf

avsmhonfh tcGefudkom aumuf,l&&SdEdkifonfh tajctaejzpfonf/ EITI tcsuftvufrsm;t&

2014^15 ESifh 2015^16 b@ma&;ESpfrsm;twGif; xkwfvkyfcJYonfh ausmufpdrf;yrmP 59 rS

74 &mckdifEIef;xdrSm tpkd;&pm&if;wGif yg0ifjcif;r&SdaMumif; awGU&Sd&onf/ tpkd;&okdY pm&if;jyonfh

xkwfvkyfrIrsm;rSmvnf; tpkd;& &mjzwftzGJUrsm;\ avsmhayghwefzkd;jzwfjcif;udk cH&onf/ ukrÜPD

rsm;u xkwfjyefonfh? ay;oGif;onfh tcGefrsm;onf ausmufpdrf;ESifh ausmufrsufxkwfvkyfrI

wefzkd;\ 1 &mckdifEIef;atmufwGifom &Sdonf/

ygrpffaMu;rsm;jzifh tcsdKUaom0ifaiGrsm;udk tpkd;&u jyefq,f,lEdkifaomfvnf; ,if;enf;vrf;onf

tvkH;pkH aumif;rGefonfawmY r[kwfyg/ vQdKU0Sufvkdifpifcsxm;ay;onfh vkyfief;pOfjzpfaomaMumifh

ygrpf trsm;pkudk pm;yGJatmufrS vufodyfxkd; csay;vkdufonf/ xkdYaMumifh tpkd;& tmPmykdifrsm;

1 Myanmar EITI reports list total jade and gemstone revenues of MMK 387 billion (USD 389 million) in FY 2014/15 and MMK 708 billion (USD 578 million) in FY 2015/16; however, these figures overstate the sector’s contribution and have been recalculated for the purpose of this report. For additional discussion, see note 32.

2


onf tpkd;&\ apmifhMunfhEdkifpGrf;xuf rsm;pGm ausmfvGefonfh ygrpf{&d,mrsm;udk csay;Muonf/

ukrÜPDrsm;onf wpf{utvdkuf tcGeftenf;i,frQom ay;oGif;NyD; ygrpfae&m trsm;tjym;udk

&&SdoGm;Muonf/

2015 a&G;aumufyGJrS ykdí 'Drkdua&pDqefaom ukd,fpm;jyKrItwGuf avQmufvSrf;rIrsm; jyKvkyfEdkif

cJYouJhodkY NLD taejzifhf tusifhysufvmbfpm;rIudk wkdufzsuf&ef uwdxm;rIrsm; &Sdaomfvnf;

ausmufpdrf;ESifh ausmufrsufvkyfief;wGif; tcGefa&SmifrIrsm; tBuD;tus,f jzpfay:aeqJjzpfonf/

jrefrmYausmufpdrf;ESifh ausmufrsufu@ tcGefaumuf,ljcif;ESifhywfoufNyD; aqmif&Gufoihfonfh

jyKjyifajymif;vJrIrsm;udk ,ckpmwrf;wGif azmfjyxm;ygonf/

b@ma&;qkdif&m owfrSwfcsufrsm;udk jyefvnfokH;oyf jyKjyif&ef - jrefrmEdkifiH\ w&m;0if

tcGefpepfonf ausmufpdfrf;ESifh ausmufrsufrsm;ay:wGif tcGef 2 xyf odkYr[kwf 3 xyfuGrf;

aumuf,lonfjzpf&m ukrÜPDrsm;taejzifh ¤if;wkdY xkwfvkyfrIudk avsmhayghpm&if;jy&ef? avsmhaygh

wefzkd;jy&ef wkdufwGef;tm;ay;ouJhokdY jzpfaeonf/ jrefrmYausmufrsufOya'? jynfaxmifpk

tcGefOya'ESifh tjcm;qufpyfaom pnf;rsOf;pnf;urf;rsm;udk jyefvnfokH;oyfum -

¼ ygrpfaMu; (permit fees)? wGif;0cGefrsm; (production royalties) ? vkyfief;0ifaiGcGef

(corporate income tax) wkdYrSvGJí tjcm;aom tcGefacgif;pOfrsm;udk z,f&Sm;jcif;jzifhf

&Sif;vif;? rQwonfh tcGefpepf wnfaxmifjcif;

¼ ta&mif;tajccH tcGef (ausmufrsufjyyGJwGif aumufcHonf) rS xkwfvkyfrI tajccHonfhtcGef

(wGif;0wGif aumufcHonf) odkY ajymif;vJjcif;jzifh tcGefaumuf,lEdkifonfh yrmPudk jr§ifh

wifjcif;

¼ tusdK;wlvkyfief;rsm; okdYr[kwf yk*¾vdu vkyfuGufrsm;tjzpf cGJjcm;rSwfykHwifjcif;jzifh tcGef

a&Smifjcif;rsm; rjyKvkyfEdkif&ef tcGefudk wpfajy;nD aumuf,ljcif;

¼ vkyfykdifcGifhrsm;udk tokH;csNyD; Oya'ESifh wkduf½kdufqefYusifonfh tcGefa&Smif 0,faygufrsm;udk

zefwD;avY&Sdaom tcGefaumuf,lrI wm0ef,lxm;onfh Xmersm;? EdkifiHykdifvkyfief;rsm; jyef

vnfokH;oyfjcif;udk tifwkduftm;wkduf aqmif&Gufjcif;?

¼ ukrÜPDrsm;udk aumufcHonfh tcGefESifh tao;pm;? wpfEdkifwpfydkif wl;azmfjcif;rsm;udk

aumufcHonfh tcGefrsm; cGJjcm;xm;jcif;rsm;udk jyKvkyfoihfonf/

&mjzwfvkyfief; ESifh ygrpfcsxm;ay;onfh vkyfief;rsm;udk jyefvnfzGJUpnf;jcif; - ygrpfcsxm;ay;jcif;?

wGif;0cGef wGufcsufjcif;twGuf vuf&Sd usifhokH;aeonfh pepf? jyifqifxm;onfh Oya'rsm;wGif

azmfjyxm;onfh pepfrsm;onf udk,fusdK;&SmrI jyKvkyf&ef tvGefvG,fullonfh pepfrsm; jzpfonf/

ausmufpdrf;ESifh ausmufrsufxkwfvkyfrIrS &oihfonfh tpkd;&\ a0pk &&SdEdkif&eftwGuf o,HZmw

ESifh obm0 ywf0ef;usifxdef;odrf;a&; 0efBuD;Xmetaejzifh -

¼ vkyfuGuftm;vkH;twGuf tdwfzGifhwif'gpepf usifhokH;um ,cifumvrsm;u tcGefay;oGif;cJY

aMumif; ckdifrmonfh oufaotaxmuftxm;rsm; jyoedkifonfh ukrÜPDrsm;udkom yg0ifap

&ef/

¼ tcGefawmf ay;oGif;rIrsm; wGufcsufEdkif&eftwGuf bufpkHrS? vGwfvyfpGm? tao;pdwf

&mjzwfonfh pepfudk usifhokH;&ef/

¼ ukrÜPDrsm; okdYr[kwf jrefrmYausmufrsufESifh ausmufpdrf;vkyfief;&Sifrsm; toif;udk ygrpf

okdYr[kwf &mjzwfvkyfief;pOfrsm;wGif tzGJU0ifrsm;tjzpf yg0ifjcif;udk wm;qD;&ef/

apmifhMunfhxdef;ausmif;rIudk ydkíwif;usyfpGm aqmif&Guf&ef - tpkd;&taejzifh wl;azmfa&;vkyfief;

rsm;udk xda&mufpGm ppfaq;? tjypfay;Edkifjcif;u ukrÜPDrsm;ESifh ¤if;wkdY eD;pyf&mrsm;onf w&m;

3


r0if aqmif&Gufcsufrsm;wGif yg0ifap&ef tm;ay;ouJhokdY jzpfaeonf/ oufqkdif&m 0efBuD;Xme

rsm;ESifh Oya'pkd;rkd;a&; wm0ef,lxm;olrsm; aqmif&Guf&rnfh OD;pm;ay; udpörsm;taejzifh -

¼ 0efxrf;OD;a& wkd;jr§ifhjcif;? apmifhMunfha&; vkyfief;pOfrsm;ESifh owfrSwfcsufudk tqifhjr§ifhjcif;

vkyfief;rsm;tygt0if wl;azmfa&;vkyfief;rsm; apmifhMunfhjcif;udk tm;jznfhjcif;? vkyfuGufrsm;

apmifhMunfhjcif;wGif &EdkiforQaom enf;ynmrsm;udk tokH;csjcif;/

¼ ygrpf owfrSwfcsufrsm;? pmcsKyfrsm; csdK;azmufrIrsm;udk Oya'wGif owfrSwfxm;onfhtwkdif;

xkdufoifhonfh jypf'PfcsrSwfjcif;wkdYudk aqmif&GufoGm;oihfonf/

4


rdwfquf

jrefrmEdkifiHom;rsm;taejzifh wGif;xGuf tusdK;tjrwfrsm;udk awGUjrif&aomfvnf; tjynfht0

cHpm;cGifhr&Sdonfh tajctae jzpfaeonf/ wpfurÇmvkH;wGif a&mif;csaeonfh ausmufpdrf;\ 90

&mckdifEIef;ausmfudk2 jrefrmEdkifiHrS xkwfvkyfonf/ t&nftaoG;jrifh ywÅjrm;? eDvmESifh tjcm;

a&mifpkH &wemrsm;udkvnf; xdyfwef;rS xkwfvkyfaeonf/3 ausmufpdrf;ESifh ausmufrsufwl;azmf

jcif;rS ESpfpOf a':vm bDvD,HESifhcsD &&SdNyD;? jrefrmEdkifiHtwGuf ta&;tBuD;qkH; vkyfief;rsm;teuf

wpfcktyg0if jzpfonf/

tuefYtowfESifh &&Sdonfh o,HZmwrsm; wl;azmfjcif;rS &&Sdonfh tusdK;tjrwf tenf;pkudkom

jynfolrsm;taejzifh cHpm;Mu&onf/ 2018 rwfvwGif xkwfjyefcJYonfh aemufqkH;xkwf

Extractive Industries Transparency Initiative (EITI) tpD&ifcHpm 2 apmift&? tpkd;&

taejzifh &&Sdonfh tcGef0ifaiG yrmPonf u@wGif; jzpfay:aeonfh wefzkd;ESihf EdIif;,SOfvQif

yrmP tenf;i,fom &Sdonf/4 ausmufpdrf;ESifh ausmufrsufrS &onfh tusdK;tjrwfrsm;onf

ynma&;? usef;rma&;? tjcm;aom zGHUNzdK;a&; vkdtyfcsufrsm;udk taxmuftul jzpfap&rnfhtpm;

tusifhysuf vmbfpm;rIESifh jynfwGif; vufeufukdif y#dyu©rsm;5udk ydkí qkd;oGm;apcJYonf/

xkdYaMumifh ausmufpdrf;ESifh ausmufrsufqkdif&m b@ma&; rlabmifrsm; jyKjyifa&;rSm csufcsif;

tm½kHpkduf aqmif&Guf&rnfh udpö jzpfvmonf/ acwfaemufusaeNyDjzpfaom b@ma&;qkdif&m

owfrSwfcsufrsm; tm;enf;csufrsm; &Sdaeonfh qef;ppfrIqkdif&m vkyfxkH;vkyfenf;rsm;ESifh tpkd;&\

Oya'pkd;rkd;a&;vkyfief; tm;enf;csufrsm;aMumifh tcGefa&Smifjcif;rsm; tBudD;tus,f jzpfyGm;ae

onf/ tm;enf;csufrsm;ESifh tom;usaeonfh jrefrmYtcGefpepfudk jyKjyifrSomvQif tcGef0ifaiGrsm;

wkd;wuf&&SdrnfjzpfNyD;? 0ifaiG&&SdrSom zGHUNzdK;a&; vkdtyfcsufrsm;udk jznfhqnf;Edkifrnf jzpfouJhodkY

taMuG;rsm; jyefvnfay;qyfEdkifrnf jzpfonf/

2 w&m;0if ausmufpdrf;xkwfvkyfrI wESpfvsif ysrf;rsSwefcsdef 10000 xkwfvkyfae&mrS 2000 ESpfrsm;rS

pNyD; av;qcefY wufvmcJYonf/ 2010 rS 2011 ckESpftwGif; wESpfvsif ysrf;rQwefcsdef 40000

ausmfcefY xkwfvkyfNyD; tjrifhqkH;taetxm;okdY a&mufcJYonf/ jrefrmtpkd;&wyfESifh ucsifvGwfajrmuf

a&; wyfrawmfMum; wkdufyGJrsm; jzpfyGm;ojzifh 2013 ESifh 2014 wGif zm;uefY^vkH;cif; vkyfuGufrsm;

,m,D &yfqkdif;xm;cJYaomfvnf; 2015 ESifh 2016 wGif wESpfvsif yQrff;rQwefcsdef 30000 ausmf

xkwfvkyfcJYonf/

3 ,ckpmwrf;wpfckvkH;wGif ausmufpdrf;r[kwfonfh a&mifpkHausmufrsm;udk ausmufrsuf[k okH;EIef;oGm;

rnfjzpfonf/ tpkd;& pm&if;Z,m;rsm;t& jrefrmEdkifiH\ ausmufrsuf&wem xkwfvkyfrI pkpkaygif;

yrmPrSm ododomom usqif;aeonf/ 2000 ESpfrsm;wGif wESpfvQif um&ufoef; 50 xkwfvkyf

ae&mrS vwfwavmESpfrsm;wGif 10 oef;ausmfom xkwfvkyfvmEdkifcJYonf/ rkdif;½I;rS txGufusonfh

tcsdefwGif? rkdZrfbpfrS xGufEIef;wkd;wufvmonfjzpfaomaMumifh urÇmYywÅjrm; aps;uGufwGif jrefrmY

a0pkudk avsmhusoGm;apcJYonf/

4 2013 {NyD rS 2014 rwfv umvtwGuf 2015 wGif xkwfa0onfh (Myanmar Extractive Industries Transparency Initiative) EITI tpD&ifcHpmwGif Munfhyg/ (aemufykdif;wGif 2013^14

EITI tpD&ifcHpm[k okH;EIef;oGm;rnfjzpfonf) 2014 {NyD rS 2015 rwfv umvtwGuf 2018 wGif

xkwfa0onfh EITI tpD&ifcHpmudk Munfhyg/ (aemufykdif;wGif 2014^15 EITI tpD&ifcHpm[k okH;EIef;

oGm;rnfjzpfonf) 2015 {NyD rS 2016 rwfv umvtwGuf 2018 wGif xkwfa0onfh EITI tpD&ifcHpmudk Munfhyg/ (aemufykdif;wGif 2015^16 EITI tpD&ifcHpm[k okH;EIef;oGm;rnfjzpfonf)

5 ausmufpdrf;vkyfief;twGif;wGif jzpfysufaeonfh tusifhysufvmbfpm;rI uGef,uf? y#dyu©ESifh

csdwfqufaerIrsm;udk tao;pdwf azmfjyxm;onfh tpD&ifcHpm wpfapmifudk 2015 ckESpfwGif Global Witness rS xkwfa0cJYonf/ “Jade: Myanmar’s ‘Big State Secret’” (2015) ukdMunfhyg/ a'ocH

t&yfzufvlYtzGJUtpnf;rsm; txl;ojzifh jrefrmEdkifiH yGifhvif;jrifomrIESifh wm0ef,lrI? wm0efcHrIqkdif&m

t&yfzuftzGJUtpnf; (Myanmar Alliance for Transparency and Accountability (MATA) onf

tcsdKUaom owÅKxkwfvkyf&m a'orsm;&Sd obm0 0ef;usifqkdif&m? vlrI0ef;usifqkdif&m tajctaersm;

edrfhusaerIudk tm½kHpdkufvmap&ef aqmif&Gufay;cJYonf/ Oyrm Transparency and Accountability Network of Kachin State, rS xkwfvkyfonfh “Beyond Liability: Preliminary Report on Jade Mining” (2016) udkMunfhyg/

ausmufpdrf;xkwfvkyfrI\

90 &mcdkifEIef;onf

jrefrmEdkifiHrS

jzpfaomfvnf;

EdkifiHom;rsm;u

,if;o,HZmw

tusdK;tjrwfrsm;udk

&&SdcHpm;jcif; r&Sday/

5


0

5

10

15

20

25

30

35

40

45

50

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

0

5

10

15

20

25

30

35

40

45

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

ausmufpdrf;ESifh ausmufrsufvkyfief;rsm; jyKjyifajymif;vJa&; aqmif&Guf&efrSm ta&;BuD;onfhudpö

jzpfonf[k vuf&Sdtpkd;&u vufcHxm;onf/ o,HZmwESifh obm0ywf0ef;usif xdef;odrf;a&;

0efBuD;Xme (MoNREC)8 u wl;azmfcGifh ygrpfrsm; csxm;ay;jcif;? oufwrf;wkd;ay;jcif;udk

2016 ESpfvnfwGif &yfqkdif;cJYonf/ tcGefaumufcHjcif; tajccHrIrsm; tygt0if trsdK;om;

ausmufrsufrl0g' a&;om;&ef ausmufpdrf;ESifh ausmufrsuf taxmuftuljyK aumfrwDudk

0efBuD;Xmeu zGJUpnf;ay;cJYonf/9

okdYaomfvnf; jyKjyifajymif;vJrIrsm;udk tuefYtowfjzifh? tcsdefqGJ aqmif&Gufaeonfjzpfaom

aMumifh rMumcifrSmyif rlvtaetxm;okdY jyefa&mufoGm;Edkifacs &Sdaeonf/ vkyfuGufcsxm;ay;

6 Myanmar Statistical Organization jrefrmpm&if;tif;tzGJU (A[kdpm&if;tif;tzGJU) ESifh jrefrmY

ausmufrsuf&wem a&mif;0,fa&;vkyfief; (Myanmar Gems Enterprise)7 Ibid.8 2016 ta&SUykdif;wGif ausmufpdrf;ESifh ausmufrsufu@onf owÅKwGif;0efBuD;\ BuD;MuyfrIatmuf

wGif jzpfonf/ ¤if;udk obm0ywf0ef;usif xdef;odrf;a&;ESifh opfawma&;&m 0efBuD;XmeESifh aygif;NyD;

o,HZmwESifh ywf0ef;usifxdef;odrf;a&; 0efBuD;Xmetjzpf ajymif;vJzGJUpnf;cJYonf/

9 trsdK;om;rl0g' a&;qGJjcif;onf u@pDrHrIwGif wm0efcHrI &Sdvmap&ef ta&;ygonfh ajcvSrf;jzpfonf/

okdYaomfvnf; t"du pwdwf[kd'grsm;udk aumfrwDrS z,fxkwfxm;jcif;aMumifh ¤if;vkyfief;pOf\

ukd,fpm;jyKrIESifh xda&mufrIrsm;udk twm;tqD; jzpfapEdkifonf/ txl;ojzifh ausmufrsufxkwfvkyf&m

a'otcsdKUwGif MoZmoufa&mufrI&Sdonfh ppfwyfESifh wkdif;&if;om; vufeufukdiftzGJUrsm;udk

vkyfief;pOfwGif yg0if&ef zdwfMum;jcif;r&Sdyg/

ykH (1)

ausmufpdrf;xkwfvkyfrI

(2006 - 2015)

(wefcsdefaxmifaygif;)6

ykH (2)

ausmufrsufxkwfvkyfrI

(2006 - 2015)

(um&ufoef;aygif;)7

6


rIrsm; &yfqkdif;vkdufjcif;aMumifh w&m;0if xkwfvkyfrIrsm; usqif;oGm;Edkifaomfvnf; tcsdKUaom

ukrÜPDrsm;onf &yfqkdif;xm;onfh umvtwGif; w&m;r0if wl;azmfrIudk qufvufjyKvkyfae

Murnfjzpfonf/10 ausmufpdrf;ESifh ausmufrsuf yHYykd;rIaumfrwD\ tBuHay;csuf rlMurf;rsm;rS

trSefwu,f ajymif;vJrIrsm; ay:aygufvm&ef apmifhqkdif;&tkH;rnfjzpfonf/ vTwfawmfokdY wif

oGif;xm;onfh jrefrmausmufrsufOya' jyifqifcsufonf vuf&Sdpepfudk tajymif;tvJjzpfaprnf

r[kwfyg/11

jrefrmYausmufpdrf;ESifh ausmufrsufu@ tcGefaumuf,lrI wkd;wufap&ef aqmif&GufrIrsm;udk

yHYykd;ay;&ef? tcsuftvufrsm; jznfhqnf;ay;&ef &nf&G,fvQuf ,ckpmwrf;udk jyifqifxm;jcif;

jzpfonf/ tcef; 4 cef; yg0ifygonf/ tcef; (1) b@ma&;rlabmifudk avYvmjcif; (2) &&Sd

onfh tcGefyrmPudk okH;oyfjcif; (3) tcGefaumuf,l&mwGif BuHKawGU&onfh tcuftcJrsm;udk

azmfxkwfjcif; (4) jyKjyifajymif;vJrIwGif OD;pm;ay;&rnfh udpörsm; wifjyjcif;wkdY jzpfonf/

10 Htet Naing Zaw, .Military Officers Transferred Over Jade Mine Bribes, Killings in Rakhine. The Irrawaddy, 23 May 2018. ukdMunfhyg/

11 jrefrmYausmufrsuf Oya'rlMurf;ukd NRGI rS okH;oyfNyD;? rSwfcsufrsm;udk 2017 ZGefvwGif

vTwfawmfokdY wifjycJYonf/

7


(1) ausmufpdrf;ESifh ausmufrsuf b@ma&;rlabmif

ausmufpdrf;ESifh ausmufrsufu@udk tcGef^wGif;0cGef aygif;pyfxm;onfh ykHrSefr[kwfaom

aumuf,lrItjyif xkwfvkyfrIcGJa0jcif; pepfrsm;jzifh pDrHonf/12 tcGefaumuf,l&mwGif wpfzuf

apmif;eif; aumuf,lonf/ tpkd;&onf xkwfvkyfrI tenf;i,fudk rwefwq tcGefaumuf,l

aomfvnf; wl;azmfvkdufonfh ausmufpdrf;ESifh ausmufrsuf trsm;tjym;udk tcGefaumuf,lEdkifjcif;

r&Sdyg/ tcGefowfrSwfcsuf tajymif;tvJrsm;jcif;? jyXmef;owfrSwfcsufrsm; xyfaejcif;? tcGef

uif;vGwfcGifh owfrSwfrIjywfom;rIr&Sdjcif;? tpkd;& Xmersm;Mum; n§dEdIif;aqmif&GufrI tm;enf;jcif;

rsm;onfvnf; tcGefaumuf,l&&SdrIudk avsmhenf;aponf/

jrefrmYausmufrsufOya'wGif ausmufpdrf;ESifh ausmufrsuf b@ma&;rlabmiftwGuf t"duus

onfh owfrSwfcsuf trsm;tjym;udk azmfjyxm;onf/ ygrpfaMu;? wGif;0cGefrsm;? xkwfvkyfrI

cGJa0jcif; owfrSwfcsufrsm; tygt0if tjcm;udpörsm;udk azmfjyxm;onf/13 1995 wGif twnf

jyKcJYNyD; BuHhckdifa&;vTwfawmf aemufqkH;oufwrf; 2016 wGif Oya'jyifqifrI jyKvkyfcJYonf/

vuf&Sd NLD tpkd;&onf jyKjyifrIrsm;udk qufvufjyKvkyfonf/

ausmufrsufOya't& aumuf&rnfh tcGeftrsm;pkudk EdkifiHykdifvkyfief;jzpfaom jrefrmYausmufrsuf

&wem a&mif;0,fa&;vkyfief; Myanmar Gems Enterprise (MGE) u aumuf,lonf/

tpkd;&tqufqufonf jrefrmYausmufrsuf Oya'yg14 tcGefpepfrsm;udk &Sif;vif;pGm em;vnfjcif;

r&SdaomaMumifh jrefrmEdkifiHwGif usifhokH;aeonfh Oya'rlabmif\ ta&;ygonfh tESpfom&

udpörsm;udk MGE wpfOD;wnf;oabmjzifh aqmif&GufcJYjcif;rsm;vnf; &Sdonf/

2014^15 b@ma&;ESpf rwdkifrSDESpfrsm;wGif ausmufpdrf;ESifh ausmufrsufukrÜPDrsm;onf jrefrmY

ausmufrsufOya' tykd'f 27? 31 rsm;t& wGif;0cGefrsm;rSty usefonfh tcGefrsm;rS uif;vGwfcGifh

&&SdMuonf/15 2014 wGif jyXmef;vkdufonfh jynfaxmifpk tcGefOya'wGif ,if;uif;vGwfcGifhrsm;udk

y,fzsufvkdufonf/ ukrÜPDrsm;taejzifh ausmufpdrf;ESifh ausmufrsufa&mif;cs&rIrsm;wGif txl;

ukefpnfcGef (ukefoG,fcGef ykHpHwpfrsdK;)? tjrwftpGef;ay:wGif aumufcHonfh vkyfief;0ifaiGcGefrsm;

12 wGif;xGufxkwfvkyfonfh EdkifiHtrsm;pkwGif tcGef 2 rsdK; aumufcHonf/ wGif;0cGef (royalities) wl;azmfonfh o,HZmw wefzkd;ay: &mckdifEIef;tvkduf aumufcHonfh tcGef? tjrwftpGef;\

&mckdifEIef;wpfckudk aumufcHonfh vkyfief;0ifaiGcGefwkdY jzpfonf/ xkwfvkyfrI cGJa0jcif; ykHpHrsm;udk

a&eHESifh "mwfaiGUu@wGif trsm;qkH; awGU&Sd&onf/ owÅKwGif;vkyfief;bufwGif awGU&cJonf/

“Primer: Fiscal Regime Design” (Natural Resource Governance Institute: 2015) wGif

avYvmEdkifygonf/

13 jrefrmYausmufrsufu@twGuf t"duusonfh Oya'rSm jrefrmYausmufrsufOya' jzpfonf/

tjcm;wGif;xGufrsm; pDrH&mwGif tokH;csonfh jrefrmYowÅKwGif;Oya'ESifh uGJjym;onf/ ausmufpdrf;?

ausmufrsufESifh tjcm;wGif;xGufrsm;Mum; usifhokH;onfh Oya' rwljcif;? pDrHonfh vkyfief;Xmersm;

rwlMujcif;aMumifh pD;yGm;a&;t& tusdK;tjrwf&Sdonfrsm;udk wpkwpnf;wnf; xdef;csKyfxm;jcif;rsm;?

ukd,fusdK;&Smjcif;rsm;udk jzpfaponf/ Paul Shortell, “Does Myanmar Need a Gemstone Law?” The Myanmar Times, 25 January 2017 wGifMunfhyg/

14 2017 wGifwifoGif;onfh jrefrmYausmufrsufOya'rIMurf;wGif tcsdKUaom tcGefacgif;pOfrsm;

aumuf,ljcif;ESifhqkdifNyD; &Sif;vif;pGmazmfjyxm;jcif;r&Sdyg/ vufrSwfxkd;qkaMu;twGuf Murf;cif;aps;

(okdYr[kwf vkdifpifaMu;)? ausmufrsufjyyGJaMu; okdYr[kwf yk*¾dvu ausmufpdrf; ESifh ausmufrsuf

ta&mif;rsm;uJhokdYaom udpörsm;twGuf aumufcH&rnfrsm;udk &Sif;vif; xm;jcif;r&Sdyg/

topfzefwD;vkdufonfh tvwfpm; wl;azmfolrsm;xnfhoGif;&rnfh usef;rma&;? ynma&;? tajccH

taqmuftOD ESifh zGHUNzdK;a&;qkdif&m &efykHaiGESifhywfoufNyD; &Sif;vif;pGmazmfjyxm;jcif;r&Sdyg/

15 tcef; 3 tykdif; (i) wGif tao;pdwf aqG;aEG;xm;ygonf/

8


ay;oGif;vmMu&onf/16 tcGefESpfrsdK;pvkH;udk pDrHudef;ESifh b@ma&;0efBuD;Xme vufatmufcH

jynfwGif;tcGefOD;pD;Xmeu aumufcHonf/

Z,m;uGuf 1/

ausmufpdrf;ESifh ausmufrsufu@ t"du aumuf,lonfh tcGef trsdK;tpm;rsm;17

trsdK;tpm;

tcGef

aumuf,l

onfhykHpH

aumuf,l

onfhXmerSwfcsuf

aumuf,l

onfhEIef;

2014^15

b@ma&;ESpf

aumuf,l

onfhEIef;

2015^16

b@ma&;ESpf

vuf&Sd

aumuf,l

onfhEIef;18

vufrSwfxkd;

tykdqkaMu;ygrpfaMu; MGE

MGE u OD;pD;jyKvkyfonfh tdwfydwf wif'gyGJrsm;

wGif aps;tjrifhqkH; ay;Edkifoludk vkyfuGufrsm;

csay;onf/ tusdK;wl vkyfief;rsm;onf ygrpf

{&d,may: vkdufNyD; EIef;aojzifh ay;oGif;&onf/

3 ESpfpm yk*¾vdu ygrpfrsm;

twGuf wpf{uvsif

usyfaiG 1 oef; ay;oGif;&

onf/ 5 ESpfpm yk*¾vdu

ygrpftwGuf usyfaiG oef;

100 ay;oGif;&onf/

azmfjy

xm;jcif; r&Sd

xkwfvkyfrI

ay: aumuf

cHjcif;

xkwfvkyfrI

wGif;0cGefMGE19

vkyfuGufae&m okdYr[kwf a'oEÅ& MGE ½kH;&Sd a'owGif; &mjzwftzGJUu qef;ppfonf/

ausmufpdrf;ESifh ausmufrsuftwGuf 20

&mckdifEIef;? wefzkd;oihf ausmufrsm;twGuf

10 &mckdifEIef;

16 ausmufpdrf; t½kdif;wkH;ESifh ausmufrsufrsm;ay:wGif aumuf,lonfh txl;ukefpnfcGef EIef;xm;rSm

wpfESpfESifh wpfESpf tBuD;tus,f uGJjym;onf/ 2014 jynfaxmifpk tcGefOya'wGif 30 &mckdifEIef;

azmfjyxm;&mrS 2015 jynfaxmifpk tcGefOya'wGif 15 &mckdifEIef; jzpfoGm;NyD; 2016 jynfaxmifpk

tcGefOya'wGif 20 &mckdifEIef; jzpfoGm;onf/ 2017 jynfaxmifpk Oya'wGif 15 &mckdifEIef;okdY

avsmhusoGm;onf/ 2018 ckESpfwGif ausmufrsufjyyGJwGif a&mif;cs&onfh ausmufpdfrf;ESifh ausmufrsuf

rsm;udk txl;ukefpnfcGefrS uif;vGwfcGifh ay;cJYonf/

17 1995 jrefrmYausmufrsufOya'ESifh qufpyfjyifqifcsufrsm;? 2014 jynfaxmifpk tcGefOya'? MGE \ tusdK;wl pmcsKyfykHpHESifh tjcm;nGefMum;csufrsm; (NRGI odkY MGE rS jyocJYonfh) ay:wGif

tajccHonf/ ta&;rBuD;onfh tcGefacgif;pOfrsm; yg0ifjcif;r&Sdyg/ taumufcGef? yif;&if;EIwf,ltcGef

(withholding tax)? a&mif;cs&rI\ tjrwfay: aumuf,lonfh tcGef (capital gains tax) (jynfwGif;

tcGefOD;pD;XmerS aumuf,lonf) okdYr[kwf ajrXm;&rf;c (MGE ESifh^okdYr[kwf opfawmXmeu

aumuf,lonf) tp&Sdaom tao;trTm;rsm;udk xnfhoGif;xm;jcif; r&Sdyg/

18 2018 jynfaxmifpk tcGefOya'ESifh? 2018 jrefrmYausmufrsuf Oya'rlMurf;wGif tajymif;tvJrsm;

jzpfvmEdkifacs &Sdonf/

19 MGE onf wGif;0cGefEIef;xm; qef;ppf owfrSwf&ef wm0ef&SdaeqJ jzpfaomfvnf; 2016 rSpí

ay;oGif;rI tm;vkH;udk owÅKwGif;XmeodkY wkduf½kduf ay;oGif;&onf/

9


a&mif;cs

&rIay:

aumufcH

jcif;

EdkifiHawmf

a0pkMGE

tusdK;wlzufpyf a&mif;cs&rIay: tajccHí MGE u aumuf,lonf/ ausmufrsufjyyGJ twGif;om

aumuf,lonf/

40% 25%

txl;

ukefpnfcGefIRD20

a&mif;cs&orQtwGuf tusKH;0ifaomfvnf;

vufawGUwGif ausmufrsufjyyGJrsm;wGifom

aumuf,lonf/

uif;vGGwf

t½kdif;wkH;

twGuf

15% ?

ta&mifwif

xm;NyD;

ausmuf

twGuf 5%

uif;vGwf21

EdkifiHjcm;aiG

ESifh a&mif;cs

&rIay:

aumuf

,lonfh

tcGef

MGEESifh

IRD

EdkifiHjcm;aiGESifh a&mif;cs&rIrsm;ay:

aumuf,lonf? ausmufrsufjyyGJwGif

a&mif;cs&rIrsm;ay:wGifom aumufcHonf/

10%

t½kdif;wkH;

twGuf 3

&mckdifEIef;?

ta&mifwif

xm;onfh

ausmuf

twGuf 1

&mckdifEIef;

ausmufrsuf

jyyGJ 0ifaMu;

A[dk

aumfrwD

ausmufrsufjyyGJwGif a&mif;cs&rIay:wGifom

aumuf,lonf/1% 1%

tjcm;

tcGeftcrsm;MGE

tcsdKUaom tusdK;wl ausmufrsm; a&mif;cs&rI

ay:wGif BuD;Muyfc (0efaqmifc service fees) ESifh tykdaMu; (incentive fees) aumufcHonf/

1% rS 2%azmfjy

xm;jcif; r&Sd

tjrwf

ay:wGif

aumuf,l

onfhtcGef

vkyfief;

0ifaiGcGefIRD ukrÜPDrsm;\ tom;wif 0ifaiGay:wGif

tajccHum aumuf,lonf/uif;vGwfcGifh 25%

xkwfukefcGJa0rI oabmwlnDcsufrsm; csKyfqkdum MGE ESifh wGJzufonfh tusdK;wlzufpyfESifh

yk*¾vdu vkyfuGuftwGuf usifhokH;onfh Oya' uGJjym;onf/ vkyfuGuf ykHpH 2 rsdK;vkH;twGuf

rwlnDonfh tcGefowfrSwfcsufrsm; csrSwf aumuf,lonf/22 tusdK;wlzufpyf vkyfuGufwl;azmf

onfh ukrÜPD trsm;tjym;onf yk*¾vdu vkyfuGufrsm;udkvnf; &,lxm;Muonf/ vkyfuGufykHpH

2 rsdK;Mum; xkwfvkyfrIyrmP okdYr[kwf tjrwftpGef; yrmPudk ta&TUtajymif; vkyfEdkifjcif;aMumifh

tcGefa&Smifjcif;rsm; jyKvkyf&ef vG,fulaponf/23

20 MGE onf ausmufrsufjyyGJ a&mif;cs&rIrsm;rS txl;ukefpnfcGef aumuf,lonf/ xkdYaemuf

jynfwGif; tcGefOD;pD;XmeokdY vTJay;onf/

21 rMumao;rDu twnfjyKvkdufonfh jynfaxmifpk tcGefOya'wGif ausmufrsufjyyGJwGif a&mif;cs&onf

rsm;udk uif;vGwfcGifh jyKxm;onf/ ausmufrsufjyyGJ jyifywGif a&mif;cs&rIrsm;onfvnf; oabmw&m;

tm;jzifh txl;ukefpnfcGefwGif tusKH;0ifonf/

22 tusdK;wl zufpyfESifh yk*¾vdu vkyfuGufrsm;Mum; tcGefowfrSwfcsuf uGJjym;onfhtjyif ygrpf

vkyfief;pOf? vkdifpif owfrSwfcsufrsm;? MuD;Muyfa&; vkyfief;tqifhrsm;vnf; uGJjym;onf/

ukrÜPDwpfckonf zufpyfa&m? yk*¾vdu vkyfuGufyg &,lxm;EdkifonfjzpfaomaMumifh

Oya'aMumif;t& uGJjym;rIrSm vufawGUwGif jcm;em;rIr&Sdoavmuf jzpfaeonf/

23 2015^16 b@ma&;ESpfwGif EITI wGif yg0ifcJYonfh ausmufpdrf;ESifh ausmufrsufukrÜPDrsm;teufrS

w0ufeD;yg; (50 rS 24 ukrÜPD) onf zufpyfvkyfuGuf? yk*¾vdu vkyfuGuf 2 rsdK;vkH; &,lxm;Mu

onf/ ,ck azmfjycsufwGif rnfonfh ygrpftrsdK;tpm;rS &,lxm;jcif; r&Sdonfh ausmufpdrf;ESifh

ausmufrsuf ukrÜPDtcsdKUudk z,fxkwfxm;ygonf/

10


ucsifjynfe,f&Sd

tusdK;wl vkyfuGufygrpf

45%

ucsifjynfe,f&Sd

yk*¾vdu ygrpf

46%

ppfudkif;wdkif;a'oBuD;&Sd yk*¾vduygrpf

9%

rEÅav;wdkif;a'oBuD;&Sd

tusdK;wl vkyfuGufygrpf

20%

rEÅav;wdkif;a'oBuD;&Sd

yk*¾vdu ygrpf

65%

&Srf;jynfe,f&Sd

tusdK;wl

vkyfuGufygrpf

1%

&Srf;jynfe,f&Sd

yk*¾vdu ygrpf

14%

ausmufpdrf;

ausmufrsuf

(u) yk*¾vdu vkyfuGufrsm;udk tcGefaumuf,ljcif;

2015^16 b@ma&;ESpfwGif yk*¾vdu vkyfuGufrsm;onf ausmufpdrf;xkwfvkyfrI yrmP\ 52

&mckdifEIef;eD;yg;udk xkwfvkyfcJYNyD;? ausmufrsuf\ 94 &mckdifEIef;udk xkwfvkyfcJYonf[k w&m;0if

azmfjyxm;onf/25 yk*¾vdu wl;azmfolrsm;onf xkwfvkyfrI wefzkd;\ 20 &mckdifEIef;udk ay;oGif;&

NyD;? 2015 b@ma&;ESpf tpykdif;wGif tom;wif vkyfief;0ifaiG\ 25 &mckdifEIef;udkvnf; ay;

oGif;&onf/ okdYaomfvnf; xkwfvkyfrI avsmhjyjcif;? tjrwf&&SdrI avsmhaygYwifjyjcif;wkdYudk ykHrSef

aqmif&Gufaeonfjzpf&m wGif;0cGefESifh &&Sdonfh tcGefay;oGif;rIwkdY avsmhusoGm;onf/

wGif;0cGefrsm; avsmhusrI? yk*¾vdu vkyfuGufrsm;rS vkyfief;0ifaiGcGef &&SdrIwkdYudk umrdap&ef

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24 2015^16 EITI tpD&ifcHpmay:wGif tajccHygonf/

25 yk*¾vdu ausmufpdrf;ESifh ausmufrsufvkyfuGufrsm; apmifhMunfhrIrSm tm;enf;aeqJ jzpfaomaMumifh

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11


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&ef tcsdKUaomESpfrsm;wGif ukefoG,fcGef aumufcHcJY&onf/

(c) tusdK;wlzufpyf vkyfief;rsm;udk tcGefaumuf,ljcif;

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w&m;0if ausmufpdrf;xkwfvkyfrItwGuf t"duusonfh? wpwp rsm;jym;vmonfh xkwfvkyfrI

a0pkjzpfNyD; 2016 wGif 48 &mckdifEIef;eD;yg; a&muf&SdcJYonf/ okdYaomfvnf; w&m;0if ausmufrsuf

xkwfvkyfrI\ 6 &mckdifEIef;om &Sdonf/27 pHxm; tokH;csonfh tusdK;wlzufpyf oabmwlnDcsuf

wGif b@ma&;qkdif&m? vkyfief;ykdif;qkdif&m owfrSwfcsufrsm;udk azmfjyxm;onf/

2015^16 b@ma&;ESpfwGif tusdK;wlzufpyfvkyfief;rsm;twGuf w&m;0if owfrSwfxm;onfh

pkpkaygif; tcGefEIef;xm;rsm;onf xkwfvkyfrIwefzkd; 60 txuf &Sdaomfvnf;? tusdK;wlrsm;

trSefwu,f ay;oGif;onfh EIef;xm;rSm tvGefenf;onf/ yk*¾vdu ukrÜPDrsm;uJhokdYyif tusdK;wl

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20 &mckdifEIef;udk a&Smif&Sm;Muonf/ yk*¾vdu ukrÜPDESifh uGJjym;onfhtcsufrSm tusdK;wlrsm;onf

ygrpfaMu; tenf;i,fudkom ay;oGif;&jcif; jzpfonf/

tusdK;wlvkyfief;rS tcGeftrsm;pkudk xkwfvkyfrI cGJa0jcif;rS &&Sdonf/ MGE onf tusdK;wl

vkyfuGufrsm; aeYpOf aqmif&GufaerIudk apmifhMunfhNyD; t&nftaoG;jrifh ausmufpdrf;ESifh ausmuf

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pmcsKyfwGif tusdK;wlrsm;onf ¤if;wkdY\ xkwfvkyfrIrsm;udk ausmufrsufjyyGJ A[kdaumfrwDu

aejynfawmfwGif wESpf 2 Budrf jyKvkyfonfh ausmufrsufESifh ausmufpdrf; ausmufrsufjyyGJwGif

a&mif;cs&rnf[k azmfjyxm;onf/ tusdK;wlrS &&Sdvmonfh tpkd;&\ ta&mif;a0pkrsm;udk MGE okdY vTJajymif;ay;onf/

2015^16 b@ma&;ESpf tpykdif;wGif EdkifiHawmf\ xkwfvkyfrI a0pktjzpf 40 &mckdifEIef; &,l&mrS

25 &mckdifEIef;xd avsmhcsay;&ef ukrÜPDrsm;u n§dEdIif;cJYMuonf/ oabmw&m;t& ausmufpdrf;ESifh

ausmufrsufay:wGif aumufcHonfh ukefoG,fcGefESifh vkyfief;0ifaiGcGefrsm; y,fzsufay;jcif;udk

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avQmhvkdufjcif;aMumifh qkH;½IH;oGm;&onfh tcGefonf topf aumuf,l&&Sdonfh tcGefxuf rsm;

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avsmhaygY zkH;uG,fum t½IH;udk ykHBuD;csJUjyNyD; vkyfief;0ifaiGcGef trsm;tjym; ay;oGif;&jcif;udk

a&Smif&Sm;cJYMuonf/

26 jrefrmYausmufpdrf;ESifh ausmufrsuf tcGefrlabmift&? ygrpfaMu;onf vufrSwfxkd;aMu;ESifh

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tcaMu;ESifh qifqifjzpfonf/

27 2015^16 EITI tpD&ifcHpmt& tusdK;wlrsm;\ xkwfvkyfrI a0pkonf xkwfvkyfrI jyKvkyf&ef ¤if;wdkY

vkdifpif&onfh {&d,ma0pkESifh vGJaeonf/ 2015^16 b@ma&;ESpfwGif ausmufpdrf; tusdK;wl

xkwfvkyfrI vkyfuGuf{u 14556 {u&dSdonf okdYr[kwf pkpkaygif; {&d,m\ 45 &mckdifEIef; &Sdonf/

ausmufrsuf tusdK;wlvkyfuGuf{u 677 okdYr[kwf pkpkaygif;\ 21 &mckdifEIef; &Sdonf/

12


0

10

20

30

40

50

60

70

80

b@mESpf

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trsm; cefYrSef;ajctm;jzifh zm;uefY^vkH;cif; ausmufrsufvkyfuGuf wpfckwnf;rSmyif vma&muf

wl;azmf vkyfukdifaeol cefYrSef; 200000 &Sdonf/29 1995 ckESpf jrefrmYausmufrsuf Oya'wGif

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(2015^16 b@ma&;ESpfwGifom usifhokH;cJYonf) ESifh ygrpfaMu; (b@ma&; ESpf 2 ESpfvkH;twGuf

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29 “Those who search for jades illegally: The Ye Ma Say” (jrefrmYausmufrsuf&wem

a&mif;0,fa&;vkyfief;? ykHESdyfaeYpGJ azmfjyxm;jcif; r&Sd)

30 2016 jrefrmYausmufrsufOya' jyifqifcsufwGif tao;pm;ESifh wEdkifwykdif ausmufpdrf;ESifh

ausmufrsuf wl;azmfolrsm;twGuf ygrpftrsdK;tpm;opf yg0ifonf/ vTwfawmfwGif; pdppfokH;oyfrIrsm;

jyKaejcif;aMumifh vkdifpifcsxm;ay;jcif;ESifhqkdifonfh tao;pdwf tcsuftvufrsm; yg0ifonfh qufpyf

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b@ma&;ESpf28

13


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ESifh wpfEdkifwpfydkif wl;azmfrIrsm;udk Oya't& cGifhjyKxm;onfh EdkifiHrsm;onf EIef;ao okdYr[kwf

tedrfhqkH; EIef;xm;jzifh aumuf,lMuonf/31

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tjcm; jynfe,fESifh wkdif;a'oBuD;rsm; taejzifhvnf; ukd;um;EdkifMurnf jzpfonf/

31 “Chapter 3: Deciding on fiscal terms” in Paul Shortell and Emma Irwin, Governing the Gemstone Sector: Lessons from Global Experience (Natural Resource Governance Institute: May 2017) udkMunfhyg/

14


2/ ausmufpdrf;ESifh ausmufrsuf tcGefay;oGif;rIrsm;

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16


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36 qyfuefx½kduf ay;jcif;? pkaygif;wl;azmfjcif; 2 rsdK;vkH;udk jrefrmYausmufrsuf Oya'wGif wm;jrpfxm;

onf/

37 See, e.g., note 9.38 See, e.g., Htoo Thant, .Companies smuggling raw jade stones busted,. The Myanmar

Times, 2 March 2017; Kyaw Myo Min, .Police Arrest 20 For Jade Smuggling in Myanmar’s Hpakant,. Radio Free Asia, 14 February 2017.

39 2016 ESifh 2018 Mum; ausmufpdrf;ukrÜPD ukd,fpm;vS,frsm;ESifh ar;jref;rIrsm;ay:wGif tajccHxm;yg

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17


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18


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azmfjyxm;onf/

19


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46 ausmufrsufjyyGJaMu;onf tem*gwfwGif jyKvkyfrnfh ausmufrsufjyyGJrsm; p&dwftwGuf &nf&G,fonf

[k ,lqEdkifaomfvnf; ¤if;wkdYtwGuf &Sif;vif;onfh Oya'owfrSwfcsufrsm; csxm;jcif; r&Sdyg/

jyyGJaMu; aumuf,ljcif;ESifh pDrHrItwGuf vrf;nTefcsufudkvnf; azmfxkwfjzefYcsdxm;jcif; r&Sdyg/

47 Chan Mya Htwe, .Tribunal to investigate gem association embezzlement claims. Myanmar Times, 2 June 2016.

48 ygrpfaMu; (vufrSwfxkd; tykdqkaMu;[k ykdívlodrsm;) onf obm0 o,HZmwu@wGif acwfpm;

onfh tcGefykHpHwpfck jzpfonf/ txl;ojzifh w&m;Oya' pkd;rkd;rI tm;enf;onfh EdkifiHrsm;wGif acwfpm;

onf/ pDrHudef; pwifonfESifh aumuf,lonf/ tedrfhqkH; wGufcsufí aumuf,ljcif;jzpfonf/

vkyfief;atmifjrifrIESifh apmifhMunfhxdef;ausmif;rI wif;MuyfrIay:wGif rSDckdum tavsmhtwif;&Sdonfh

tcGefrsm;jzpfaom xkwfvkyfrI? a&mif;cs&rIay: tajccHonfh tcGefrsm;ESifh,SOfvsif tpkd;&tzdkY t½IH;

enf;onf/ vufrSwfxkd; tykdqkaMu;jzifh wl;azmfrnfh o,HZmwrS &oifhonfh tcGefyrmP &&SdEdkif&ef

rSm cufcJonf/ wpfBudrfwnf; tjywfpkdufxkwf&onfh p&dwfrsm;jym;ojzifh &if;ESD;jr§KyfESHolrsm;udk

wGefYqkwfaponf/ txl;ojzifh aiGaMu; acs;iSm;&ef cufcJonfh tao;pm;ESifh tvwfpm; vkyfief;

rsm;tzdkY jzpfonf/ vufrSwfxkd; qkaMu;ay: rSDckdae&jcif;onf tpkd;&tzdkY wl;azmfcGifh vkdifpifopfrsm;

xkwfay;&ef b@ma&;rufvkH;rsm;udk jzpfay:aponf/ o,HZmw ukefqkH;jcif;udk jrefqefapNyD;?

EdkifiHawmf\ vkyfief;BuD;MuyfEdkifrIudk avsmhusaponf/

20


yk*¾vdu ukrÜPDrsm;okdY csay;onf/ owfrSwfcsufrsm;t& tjrifhqkH; aps;ay;Edkifoludk csay;&rnf

jzpfonf/ Murf;cif;aps;tjzpf 3 ESpfoufwrf; vkyfuGufwpfcktwGuf usyfaiG 1 oef;jzpfNyD;? 5

ESpfoufwrf; vkyfuGuftwGuf usyfaiG oef; 100 jzpfonf/49 {u 50 tusdK;wl zufpyf

vkyfuGuftwGuf MGE ESifh vQdKU0SufaqG;aEG; &,l&onf/ ,if;twGuf a&G;cs,f&ef owfrSwf

xm;onfh pHEIef;r&Sdyg/50 &onfh vkyfuGuftus,ft0ef;ESifh ,SOfygu tvGefenf;onfh ygrpfaMu;

udkom ay;oGif;um vkyfukdifMuonf/51

,cktcef;wGif (1) ygrpfcsxm;ay;&mrS tcGef0ifaiG trsm;tjym; &&Sdonfjzpfaomfvnf; ab;xGuf

qkd;usdK; tcsdKU&SdaMumif; (2) ,cif csxm;ay;onfh ygrpfrsm;onf tcGefay;oGif;&ef owfrSwfxm;

csufudk vkdufemrI r&SdaMumif; wifjyxm;onf/ 2016 jrefrmYausmufrsufOya' jyifqifcsufwGif

azmfjyxm;onfh ygrpfcsxm;ay;onfh pepfjyifqifcsuf? vuf&Sd vTwfawmfu aqmif&Gufaeonfh

jyKjyifrIrsm;onf ,if;tm;enf;csuf qkd;usdK;rsm;udk ajz&Sif;&eftwGuf vkHavmufrI r&Sdao;yg/52

tusdK;wlzufpyf r[kwfonfh vkyfief;rsm;udk aumif;pGm BuD;MuyfEdkifjcif; r&SdaomaMumifh MGE onf yk*¾vdu ausmufpdrf;ESifh ausmufrsufvkyfuGufrsm;rS tcGeftcrsm; &&Sd&eftwGuf ygrpf

pepfudk tBuD;tus,f rDSckddae&onf/ MGE onf 2014^15 b@ma&;ESpfwGif ausmufpdrf;ESifh

ausmufrsufwl;azmfonfh ukrÜPDrsm;rS vufrSwfxkd; qkaMu; (ygrpfaMu;) tjzpf usyfaiG 82

bDvD,H? 2015^16 b@ma&;ESpfwGif 106 bDvD,H &&SdcJYonf[k EITI tcsuftvufwGif

azmfjyxm;onf/53 ,if;tcsuftvufrsm;t& yk*¾vdu ausmufpdrf;ESifh ausmufrsufxkwfvkyfjcif;

rS tpkd;& &&Sdonfh tcGef 40 rS 50 &mckdifEIef;onf ygrpfaMu;rS jzpfonf/54

ygrpfcsxm;ay;onfh vkyfief;pOfonf vQdKU0SufpGm aqmif&GufonfjzpfaomaMumifh tmPmydkifrsm;

ESifh ukrÜPDrsm;Mum; yl;aygif;BuHpnfrIrsm;udk jzpfay:aponf/ vufawGUwGif yk*¾vdu vkdifpif

trsm;pk r[kwfonfhwkdifatmif trsm;tjym;onf wkd;wkd;wdwfwdwf ay;oGif;rIrsm;rSwqifh &,l

Mujcif; jzpfonf/55 ,if;okdY aqmif&Gufjcif;tm;jzifh ta&twGuf twdtus rod&onfhwkdifatmif

jrefrmYobm0 o,HZmw "epkpnf;rI trsm;pkudk trsm;jynfoltwGuf r[kwfyJ wpfudkd,f&nf

49 MGE vkdifpifvrf;nTefcsufudk Munfhyg/ owÅKwGif;0efBuD;XmerS tqifhjrifh t&m&Sdrsm; yg0ifonfh

vkyfief;aumfrwDonf vkdifpifavsmufvTm vufcHjcif;? okH;oyfjcif;rsm; jyKvkyfonf/

vkyfief;aumfrwDrS tMuHjyK axmufcHcsufrsm;udk Xmeaygif;pkH yg0ifonfh jrefrmYausmufrsufvkyfief;

wkd;wufa&; OD;aqmif aumfrwDu okH;oyf twnfjyKonf/ ODd;aqmifaumfrwDudk or®wu &Hzef&Hcg

OD;aqmifNyD; trsm;tm; jzifh jynfaxmifpk0efBuD;u OD;aqmifonf/

50 vufawGUwGif tusdK;wl zufpyfpmcsKyfrsm;udkvnf; tcsdwftqufjzifhom csay;onf/ Global Witness, “Jade: Myanmar’s ‘Big State Secret’” (2015).

51 MGE vkdifpifvrf;nTefcsufudk Munfhyg/ tykd'f 8/

52 2016 Oya'jyifqifcsufwGif ygrpfcsxm;ay;jcif;ESifh qkdifonfh jyifqifrI trsm;tjym; ygonf/

tBuD;pm;? tvwfpm;? tao;pm;ESifh wEdkifwykdif xkwfvkyfa&;ygrpfrsm;[lí cGJjcm;xm;onf/ 2015

jrefrmYowÅKwGif;Oya'wGif yg0ifonfhpepfESifh a,bk,stm;jzifh wlnDonf/ jrefrmYausmufrsufOya'

jyefvnfjyifqif&ef wifjyxm;csufwGif tBuD;pm;xkwfvkyfrI vkdifpifcsxm;ay;jcif;ukd y,fzsufonfrS

vGJí xl;jcm;onfh jyifqifrIrsm; yg0ifjcif;r&Sdyg/

53 2014^15 ESifh 2015^16 EITI tpD&ifcHpmrsm;ay:wGif tajccHygonf/

54 2014^15 ESifh 2015^16 EITI tcsuftvufrsm;ay:wGif tajccHum pma&;olrS wGufcsufxm;

ygonf/ ygrpfaMu;onf tpkd;& 0ifaiG\ 32 &mckdifEIef;eD;yg; &Sdonf/ tusdK;wlrsm; ay;oGif;onfh

tcGefrsm;udk z,fxm;ygonf/ tjcm;aom tcGeftrsdK;tpm; tm;vkH;\ wpf0ufudk tusdK;wlrsm;

ay;oGif;NyD;? wpf0ufudk yk*¾vdu vkyfuGufrsm;u ay;onf[k ,lqygonf/ (ausmufrsufjyyGJrsm;wGif

jzpfay:onfh ay;oGif;rI tajctaet&) ygrpfaMu; ay;oGif;rIonf yk*¾vdu ukrÜPDrsm;

ay;oGif;onfh yrmP\ 48 &mckdifEIef; cefYrSef;ygonf/

55 2016 ESifh 2018 twGif; ausmufpdrf;ukrÜPD ukd,fpm;vS,frsm;ESifh jyKvkyfxm;onfh ar;jref;rIrsm;

ay:wGif tajccHxm;ygonf/ Global Witness, “Myanmar’s ‘Big State Secret’” (2015) udkvnf;

Munfhyg/

tusdK;wlzufpyf r[kwf

onfh vkyfief;rsm;udk

aumif;pGm BuD;MuyfEdkif

jcif; r&SdaomaMumifh

MGE onf yk*¾vdu

ausmufpdrf;ESifh

ausmufrsufvkyfuGuf

rsm;rS tcGeftcrsm;

&&Sd&eftwGuf ygrpf

pepfudk tBuD;tus,f

rDSckddae&onf

21


wpfrdom;pk aumif;pm;a&;twGuf vrf;aMumif;vGJoGm;aponf/56

ygrpftrsm;pkudk vmbfay;vmbf,lrS &&Sdonfjzpf&m ygrpfvkyfief;pOfonf ukrÜPDrsm; tcGef

owfrSwfcsuf vkdufema&;udk wGef;tm; rjzpfapcJYyg/ MGE \ vkdifpifcsxm;ay;jcif;qkdif&m

vrf;nTefcsufwGif ygrpfcsxm;ay;&eftwGuf tcGefaqmifrI aemufaMumif; okdYr[kwf tjcm;

taMumif;t&mrsm;udk pHtjzpf owfrSwfxm;jcif; r&Sdyg/57 jrefrm EITI tpD&ifcHpmwGif yg0ifcJY

onfh ukrÜPDrsm;wGif58 ukrÜPDrsm; &&Sdxm;onfh pkpkaygif; ygrpf{uESifh tcGefrsm;Mum; wpf{u

tvkduf ukrÜPDrsm;rS tpkd;&okdY ay;oGif;rIrsm;Mum; tEIwfoabm qufEG,frI &Sdaeonfudk

awGU&onf/ (ykH 5 udkMunfhyg) ,if;okdY jzpfaerI\ taMumif;&if; trsm;tjym; &SdEdkifonf/59

ygrpftrsm;qkH; &&Sdxm;onfh ukrÜPDrsm;onf tcGefay;oGif;rIwGif tenf;qkH;jzpfonfudk tcsuf

tvufrsm;t& awGU&Sd&onf/

56 ygrpfcsxm;ay;onfh ykHpHonfvnf; tcGefESifhrqkdifonfh aemufqufwGJ oufa&mufrIrsm; &Sdaponf/

ygrpfoufwrf; wkdvGef;jcif; (3 ESpfrS 5 ESpftxdom)? tajccHtaqmuftOD;? obm0 0ef;usif

pnf;urf;vkdufemrI okdYr[kwf &yf&Gm wkd;wufrItwGuf &if;ESD;aiG tenf;qkH;xnfhNyD; tjrefqkH;EIef;jzifh

wl;azmfMujcif;wkdYuvnf; taMumif;&if;cHrsm; jzpfonf/

57 MGE vkdifpifvrf;nTefcsuft& wif'gaps;EIef;udkom wpfckwnf;aom tuJjzwf pHEIef;tjzpf

owfrSwfonf/

58 2014^15 b@ma&;ESpfwGif usyfaiG oef;aygif; 750? 2015^16 wGif usyfaiG 1 bDvD,Hausmf

xnfh0ifcJYMuonfh ausmufpdrf;ESifh ausmufrsufukrÜPDDrsm;onf Oya'aMumif;t& ykdifqkdifol?

xkwfvkyfrI? a&mif;cs&rIESifh tcGefay;oGif;rIqkdif&m tcsuftvufrsm;udk EITI okdY ay;oGif;&onf/

xkdowfrSwfcsuft& 2014^15 b@ma&;ESpf ukrÜPDaygif; 69 ck? 2015^16 b@ma&;ESpfwGif 50

cefYonf tcsuftvufrsm;udk MEITI okdY ay;oGif;cJYMuonf/ ,if;ukrÜPDrsm;udk EITI wGif yg0if

onfh ukrÜPDrsm;[k &nfnGef;okH;pGJonf/

59 jzpfEdkifacs trsdK;rsdK;udk pOf;pm;&ef vkdonf/

1) ygrpf{&d,m trsm;tjym; &&Sdxm;onfh ukrÜPDrsm;onf ygrpf{&d,m tenf;i,f &xm;onfh

ukrÜPDxufpmvQif vkyfief;udk t&Sdeft[kefjzifh aqmif&GufrI ododomom avsmhenf;onf/

2) ygrpf{&d,m trsm;tjym; &xm;onfh ukrÜPDrsm; &&Sdonfh ausmufonf ygrpf{&d,m tenf;i,f

&xm;onfh ukrÜPD\ ausmufESifh,SOfvQif t&nftaoG; tvGefedrfhaejcif;

3) ygrpf{&d,m trsm;tjym; &xm;onfh ukrÜPDrsm;onf ygrpf{&d,m tenf;i,f &xm;onfh

ukrÜPD rsm;ESifh,SOfvQif qyfuefx½kduf cs&ef jzpfEdkifacs ykdrsm;onf okdYr[kwf pkaygif;wl;azmfrI

jyKvkyf&ef ydkí jzpfEdkifacsrsm;onf/

tajzrsm;

1) ausmufpdrf;vkyfuGufygrpf tm;vkH;eD;yg;udk tBuD;pm; puf,EÅ,m;rsm;ESifh wl;azmfjcif;aMumifh

pwdwf[kd'grsm;ESifh twkduftcHrsm; jzpf&onf

2) ygrpf{&d,m trsm;tjym; csxm;ay;avY&Sdonfh tusdK;wlzufpyfvkyfief; trsm;pkrSm t&nftaoG;

jrifh ausmufrsm;&Sd&m zm;uefY^vkH;cif; ausmufrsufvkyfuGufaMumwGif &Sdaejcif;aMumifh rjzpfEdkifyg/

3) pwdwf[kd'grsm;ESifh ar;jref;csufrsm;t& jzpfEdkifacs 3 wGif azmfjyxm;onfrsm; &SdEdkifonf/

okdYaomfvnf; xkdokdYjyKvkyfjcif;udk ygrpfrsm;? pmcsKyfrsm;wGif wm;jrpfxm;onf/

22


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ysrf;rQ wpf{utwGuf ukrÜP

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ausmufrsufxkwfvkyfonfh EdkifiHtrsm;pkonf tcGef0ifaiG&&eftwGuf tajccHtm;jzifh wGif;0cGef

ay:wGif rSDckdtm;xm;onf/61 wGif;0wGif owfrSwfaumuf,lonfh tcGefonf pkpkaygif; xkwfvkyf

rIrS EdkifiHawmftwGuf oifYawmf rQwonfh a0pk&&Sd&ef taxmuftul jzpfapNyD;? ta&mif;

okdYr[kwf tjrwftpGef;ay: tajccHonfh tcGefrsm;uJYodkY ½IyfaxG;jcif; r&SdyJ pDrH&mwGif tcuftcJ

enf;onf/62 jrefrmEdkifiHwGifrl ausmufpdrf;ESifh ausmufrsufxkwfvkyfrIay:wGif tcGefaumuf,ljcif;

onf (1) ukrÜPDrsm;onf ¤if;wkdY xkwfvkyfrIudk tpkd;&okdY pm&if;jy&ef ysufuGufjcif; (2)

ausmufpdrf;ESifh ausmufrsufwefzkd;udk avsmhaygYum pm&if;jyjcif;wkdYaMumifh xda&mufrIr&SdyJ jzpf

aeonf/

2016 ta&SUykdif;wGif tpkd;&onf ¤if;apmifhMunfhEdkifonfh yrmPxuf ykdí ausmufpdrf;ESifh

ausmufrsuf vkyfuGufvkdifpifrsm;udk csxm;ay;cJYonf/ 2015^16 b@ma&;ESpfwGif wl;azmfrI

jyKvkyfaeonfh ygrpf{&d,m 35000 ausmf &Sdonf/63 ausmufrsufvkyfuGufrsm; apmifhMunfh&ef

MGE 0efxrf; 580 teufrS tcsdKUudk wm0efay;xm;onf/ vkyfuGuf trsm;tjym;rSm apmifh

MunfhrIatmufrS uif;vGwffaeonf/64

tusKd;wlvkyfief;rsm; tm;vkH;eD;yg;ESifh yk*¾vdu vkyfuGuf 3 ykH 1 ykHeD;yg;udk apmifhMunfhEdkifonf[k

MGE u cefYrSef;onf/ 2 ckaygif;onf pkpkaygif; xkwfvkyfrI\ 60 rS 70 &mckdifEIef;eD;yg; &Sd

onf/ rnfokdYyifqkdapumrI vuf&Sd apmifhMunfhaerI t&nftaoG;rSm &Sif;vif;rI r&Sdyg/ ausmuf

rsuf vkyfuGufrsm;wGif MGE &Sdaeaomfvnf; tusdK;wlrsm;ESifh yk*¾vdu ukrÜPDrsm;\ obm0

60 2015^16 EITI tcsuftvufrsm;ay:wGif tajccHum wGufcsufxm;onf/ ,if;ESpf EITI wGif

yg0ifonfh ukrÜPDrsm;\ tcsuftvufrsm;om yg0ifygonf/

61 “Chapter 3: Deciding on fiscal terms,” in Shortell and Irwin, Governing the Gemstone Sector.

62 ,cktcef;wGif xkwfvkyfrIay:wGif aumuf,lonfh tcGefudkom azmfjyxm;ygonf/ 2016^17 b@m

a&;ESpf ta&SUykdif;wGif ausmufrsufjyyGJwGif EdkifiHjcm;aiGjzifh a&mif;cs&rIay:wGifvnf; tcGefoD;jcm;

aumuf,lonf/ ,if;tpm; t½kdif;wkH;twGuf 3 &mckdifEIef;ESifh? ta&mifwifxm;onf ausmuftwGuf

1 &mckdifEIef; aumuf,l&ef 2016 ausmufrsufOya' jyifqifcsufwGif tpm;xkd; jyXmef;vdkufonf/

63 2015^16 EITI tpD&ifcHpm

64 MGE rS NRGI okdY wkduf½kdufay;ydkYonfh pm&if;/ Irwin, Gemstone Scoping Study (2016) udkMunfhyg/

ykH 5/

ausmufpdrf;ESifh

ausmufrsufukrÜPDrsm;

\ vkyfuGuf&&SdrIESifh

tcGefay;oGif;rIudk

EdIif;,SOfjcif; 2015^1660

23


0ef;usif? ab;uif;a&;? b@ma&;qkdif&m owfrSwfcsufrsm; csdK;azmufaerIrsm;udk wm;qD;Edkifjcif;

r&Sdyg/ avsmhaygY pm&if;jyrI yrmP twdtusudk rod&Sd&aomfvnf; apmifhMunfhonfhMum;rS

pm&if;rjyyJ xGufoGm;onfh ausmufpdrf;ESifh ausmufrsufyrmPrSm tvGefrsm;jym;Edkifonf/

pm&if;jyvmonfh ausmufpdrf;ESifh ausmufrsufrS 20 &mckdifEIef; tcGefudk aumuf,lavY&Sdonf/

2014^15 ESifh 2015^16 b@ma&;ESpfMum;wGif ukrÜPDrsm;onf tcGeftjzpf usyfaiG 25 bDvD

,Hudk ay;oGif;cJYonf/ ,if;yrmPonf ¤if;ESpfrsm;twGif; jyKvkyfcJYonfh ausmufrsufjyyGJrsm;wGif

a&mif;cscJY&onfh ausmufpdrf;ESifh ausmufrsufwefzkd;\ 1 &mckdifEIef;eD;yg;om &Sdonf/65 wpfESpf

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aumuf,lEdkifrnfudk tpkd;&taejzifh vufvGwfae&aMumif; jrifawGUEdkifonf/ ausmufrsufjyyGJwGif

a&mif;csonfh yrmPrSm wpfESpftwGif; wl;azmf&&SdrIxJrS tpdwftykdif; tenf;i,fom jzpf&m

tcGefraumufEdkifyJ vGwfoGm;onfh yrmPrSm ykdírsm;jym;Edkifonf/

0

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xkwfvkyfrI tcGef&&SdrI avsmhenf;jcif;onf &mjzwfvkyfief;pOfwGif tm;enf;csufrsm; &SdaeaMumif;

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wGufcsufonfh vkyfief;pOfwGif tm;enf;csufrsm; &SdaeaMumif;udk odomaponf/67 jrefrmYausmuf

rsufOya'wGif vkyfief;pOfrsm;udk azmfjyxm;NyD; ykdí tao;pdwfudk ausmufpdrf;ESifh ausmufrsuf

65 2014^15 ESifh 2015^16 EITI tpD&ifcHpm

66 tcGefay;oGif;rIudk 2014^15 ESifh 2015^16 b@ma&;ESpf EITI tpD&ifcHpmay:wGif tajccHxm;yg

onf/ ausmufrsufjyyGJ ta&mif;yrmPrSm NRGI okdY MGE rS wkduf½kdufxkwfjyefay;rIay:wGif

tajccHygonf/ a&mif;cs&orQ ausmufrsm;udk 2014^15 ESifh 2015^16 b@ma&;ESpfwGif aiGtaMu

acsjcif; r&Sdyg/ tcsdKUaom ukefonfrsm;onf ausmufrsufjyyGJrsm;wGif jzpfxm;onfh yGJrsm;udk

zsufavY&Sdonf/

67 ausmufpdrf;ESifh ausmufrsufrsm; wefzkd;jzwf&mwGif ¤if;wkdY\ qef;jym;pkHvifonfh ½kyfykdif;qkdif&m

t&nftaoG; (taMumif;trsdK;rsdK;aMumifh aps;trsdK;rsdK; ajymif;vJEdkifonf? ausmufrsuf wpfckESifh

wpfckMum; EdIif;,SOfjy&ef cufcJonf) ESifh okdodyfonfh aps;uGufoabmwkdYaMumifh (tvsiftjref

ajymif;vJaeonf/ 0,folpdwfBudKuf ypönf;udk rSwfwrf;wifxm;EdkifrI tm;enf;onf) wrlxl;onfh

tcuftcJrsm; &ifqkdif&onf/ &mjzwfvkyfief;pOfwGif enf;ynmykdif;t& ½IyfaxG;jcif;? wpfOD;ESifhwpfOD;

tBudKufrwljcif;wkdY &Sdaejcif;aMumifh ukd,fusdK;&SmrIrsm;udk jzpfay:aponf/ ,if;tcsufonf

EdkifiHawmf\ tcGefb@m &&SdrIudk twm;tqD; jzpfaponf/ “Chapter 4: Improving valuation processes” in Shortell & Irwin, Governing the Gemstone Sector (2017) ukdMunfhyg/

ykH 6/

ausmufrsufjyyGJ

a&mif;cs&rI yrmP

(tar&duefa':vm

oef;aygif;) ESifh

ausmufpdrf;ESifh

ausmufrsufukrÜPDrsm;

xkwfvkyfrItcGef

ay;oGif;rI EdIif;,SOfcsuf

2014^15 ESifh 2015^16

b@ma&;ESpf66

24


t½kdif;wkH;rsm; wefzkd;jzwfjcif;ESifh tcGefaumuf,ljcif; vkyfief;pOfwGif azmfjyxm;onf/ (MGE u xkwfjyefxm;onfh vkyfief;pOf) rnfokdYyif qkdapumrI vufawGUwGif tmPmykdifrsm;onf

vrf;nTefcsuf\ t"du tpdwftykdif;rsm;udk vkdovdk usifhokH;NyD; tjcm; jyXmef;csufrsm;udk

vspfvsL½Ixm;onf/

vkyfief;pOf owfrSwfcsufrsm; (procedures) t& ausmufpdrf;ESifh ausmufrsufwl;azmfcGifh

vkdifpif&xm;olrsm;onf xGuf&SdorQ tm;vkH;udk a'owGif; &mjzwftzGJUokdY owif;ydkY&rnf jzpf

onf/ a'owGif; &mjzwftzGJUrsm;onf ausmufpdrf;ESifh ausmufrsuf t"du xkwfvkyf&m c½kdif

rsm;wGif ½kH;xkdifonf/68 &mjzwftzGJUwGif tenf;qkH; tzGJU0if 9 OD; yg0ifonf/69 MGE rS OuúX

ESifh t&m&Sd 2 OD;? jynfe,f^wkdif;a'oBuD;ESifh a'ocH tpkd;&rS ukd,fpm;vS,f 3 OD;? vkyfief;&Sif

ukd,fpm;vS,f 3 OD;wkdY jzpfonf/70 MGE apmifhMunfha&;tzGJUudk ausmufpdrf;âusmufrsuf

uRrf;usifol 2 OD;? pD;yGm;a&;vkyfief;&Sif 2 OD;? MGE onf ukd,fpm;vS,f wpfOD;ESifh &yf&Gm

acgif;aqmifwpfOD; yg0ifNyD; wwd, tiftm;pktjzpf apmifhMunhfa&;vkyfief;rsm; aqmif&Guf

jyKvkyfEdkifonf/71 okdYaomfvnf; ,if;uJhokdY pkzGJUaqmif&GufrIudk 2017 a&SUwGif ykHrSef aqmif&Guf

jcif; r&Sdyg/

MGE tzGJU0ifrsm; a&G;cs,fjcif;? &mjzwftzGJU zGJUpnf;ykH? vkyfief;ESifh wm0efrsm; tajymif;tvJ

vkyf&ef vkyfykdifcGifh&Sdonf/72 vuf&Sd &mjzwftzGJUrsm;\ zGJUpnf;ykHonf vkyfief;pOfwGif azmfjyxm;

csufESifh tenf;i,f uGJxGufaeonf/73 &mjzwfvkyfief; aqmif&GufaepOf tzGJU0ifrsm; tm;vkH;

&Sdae&rnf[k owfrSwfjcif; r&Sdyg/74 tcsdKUaom &mjzwftzGJUrsm;wGif jrefrmYausmufrsufvkyfief;rS

ukd,fpm;vS,ftcsdKUom yg0ifvsuf aqmif&GufaeMuonfrsm;vnf; &Sdonf[k od&onf/75

&mjzwftzGJUwGif yg0ifonfh jrefrmYausmufrsufvkyfief;rS t&m&Sdrsm;onf ausmufrsufynmwGif

uRrf;usifMuavY&Sdonf/ tpkd;&ykdif;ESifh &yf&Gmukd,fpm;vS,frsm;wGif ,if;t&m&Sdrsm;ESifh ,SOfEdkif

onfh ynmt&nftcsif; &Sdr&Sdudk twdtus rod&yg/ ausmufrsufESifh ausmufpdrf;wefzkd;jzwfonfh

bkwftzGJU0ifrsm;wGif &Sdxm;&rnfh t&nftaoG;rsm;udk vkyfief;pOfwGif tao;pdwf azmfjyxm;

onf/76 rnfokdYyifjzpfap ausmufpdrf;udk rjzwfawmufrDESifhôkdYr[kwf tay:,HvTm cGmcsjcif;rjyKrD

&mjzwfapjcif;onf &mjzwftzGJU0ifrsm; wefzkd;rSefuefpGm rSef;qEdkifrIudk avsmhusaponf/ tcsdKU

aom &mjzwftzGJUrsm;onf tav;csdefay: rlwnfum tedrfhqkH; ausmuft&nftaoG; aps;EIef;

jzifh owfrSwfonf/ ukrÜPDrsm;onfvnf; wefzkd;tedrfhjzifh &mjzwfcH&eftwGuf t&nftaoG;edrhf

ausmufrsm;udk &nf&G,fcsufjzifh xnfhoGif;onf/

68 &mjzwfvkyfief;pOf tykd'f 44 udkMunfhyg/ vuf&Sd vkyfief;aqmif&Gufaeonfh &mjzwftzGJU 12 zGJU

&Sdonf/ Emma Irwin, Myanmar EITI Gemstone Scoping Study (Myanmar Extractive Industries Transparency Initiative: 2016) udkMunfhyg/

69 &mjzwfvkyfief;pOf tykd'f 19 ukdMunfhyg/

70 Id. at Art. 46. (tykd'f 46)

71 Id. at Art. 85. (tykd'f 85) wwd, Mum;aetzGJU0ifrsm;tjzpf oufqkdif&m NrdKUe,frS

&yf&Gmacgif;aqmif? oufqkdif&m NrdKUe,frS a&G;cs,fxm;onfh ausmufpdrf;âusmufrsuf uRrf;usifol?

MGE rS txl; ukd,fpm;vS,f? jyify ausmufpdrf;âusmufrsuf uRrf;usifol ESifh

ausmufpdrf;âusmufrsufvkyfief;&Sif 2 OD; yg0ifonf/ okdYaomfvnf; tzGJU0ifrsm;udk rnfonfhtcsdef

rnfuJhokdY a&G;cs,fonfudk rod&yg/

72 tykd'f 21 - 22? 24/ MGE onf &mjzwfvkyfief;pOf wpfckvkH;wGif wm0ef&Sdol jzpfaomfvnf;

tcGef ay;oGif;rIrsm;udk owÅKwGif; OD;pD;Xmeu aumuf,lonf/ ygrpf&,lxm;olrsm;onf

ay;oGif;&rnfh tcGefrsm;udk jrefrmYpD;yGm;a&;bPfodkY ay;oGif;&onf/ vkyfief;pOfwGif

azmfjyxm;csuft& ukrÜPDrsm; onf BuD;MuyfcESifh &mjzwfcudk MGE okdY ay;oGif;&rnf[k yg&Sdonf/

,if;tcaMu;aiGrsm; wGufcsuf aumuf,lykH pDrHykHrsm;udk azmfjyxm;jcif; r&SdouJhokdY

&&Sdvmonfrsm;udkvnf; (&Sdygu) EITI tpD&ifcHpm okdY wifjyjcif; r&Sdyg/

73 Irwin, Gemstone Scoping Study (2016) at 41-42.74 &mjzwfvkyfief;pOf tykdf'f 32 (enf;Oya' 34 *) Valuation Procedures, Art. 32 (Rule 34c).75 Irwin, Gemstone Scoping Study (2016) at 39.76 &mjzwfvkyfief;pOf tykd'f 48 (Valuation Procedures, Art. 48)

25


ppfaq;rIrsm; jyKvkyfNyD;ygu wl;azmfcGifh &xm;olESifh &mjzwftzGJU0if tm;vkH;onf ¤if;wkdY cefYrSef;

xm;onfh &mjzwfwefzkd;udk OuúXxHokdY vQdKU0Sufwifjy&onf/ OuúX\ qkH;jzwfcsufonf twnf

jzpfNyD; ¤if;qkH;jzwfonfh wefaMu;onf tedrfhqkH; tajccHaps;atmuf ra&muf&ef vkdonf/77

vuf&Sd vkyfief;pOft& &mjzwfaumfrwD OuúXtaejzifh tzGJU0ifrsm; wifjyvmonfh tjrifhqkH;

okdYr[kwf tv,ftvwf wefzkd;udk vufcH&rnf[k owfrSwfxm;ay;jcif; r&Sdyg/ vufawGU

aqmif&GufonfhtcgwGifrl &mjzwfvkyfief;tzGJUonf pHEIef;ay:wGifom tajccHum wefzkd;jzwfMu

onf/ ausmuf\ wefzkd;rSefudk qef;ppfrnfhtpm; tav;csdefay:wGif rlwnfum wefzkd;jzwfonf/78

&mjzwfvkyfief;udk vGwfvyfonfh? enf;ynmykdif; uRrf;usifonfh tzGJUrsm;u jyefvnfokH;oyfjcif;

r&Sdyg/ ygrpf&oltaejzifh &mjzwftzGJU qkH;jzwfcsufudk apm'u wufvkdygu A[kdausmufrsuf

BuD;Muyfa&;aumfrwD Central Gemstone Supervisory Committee (CGSC) okdY t,lcH

0ifEdkifonf/ CGSC \ zGJUpnf;ykHudk 1995 ausmufrsufOya'wGif oabmtm;jzifh azmfjyxm;

onf/ oufqkdif&m tpkd;&XmerS udk,fpm;vS,frsm;ESifh ausmufrsuf uRrf;usifol MGJEA79 rS

ukd,fpm;vS,f 3 OD; yg0ifvsuf zGJUpnf;&rnf[k 2016 ausmufrsufOya' jyifqifcsufwGif azmf

jyxm;onf/ vufawGUwGif A[kdausmufrsufBuD;Muyfa&; aumfrwD rnfokdY aqmif&Gufaeonfudk

&Sif;vif;pGm rod&yg/ ausmufpdrf;ESifh ausmufrsuf &mjzwfwefzkd;rsm; qkH;jzwf&mwGif rnfonfh

vkyfief;pOfudk tajccHonfudkvnf; &Sif;vif;pGm rod&yg/

(C) a&mif;cs&rIwGif tcGefaumufcHjcif;

w&m;0ifrItckdifrmqkH; tcGefaumuf,lEdkifaom ausmufpdrf;ESifh ausmufrsufa&mif;csrIudk ausmuf

rsufjyyGJrsm;wGif jyKvkyfonf/ ausmufrsufjyyGJ A[kdaumfrwDu aejynfawmfwGif wpfESpf 2

Budrf jyKvkyfonf/ 2014^15 b@ma&;ESpfwGif ukrÜPDrsm;onf ausmufpdrf;a':vm 1 .2

bDvD,HESifh ausmufrsuf a':vm 11 oef;zkd;cefY a&mif;cscJY&onf/ 2015^16 b@ma&;ESpfwGif

ausmufpdrf; a':vm 685 oef;ESifh ausmufrsuf a':vm 7 oef;zkd; a&mif;cscJY&onf/80 ausmuf

pdrf;ESifh ausmufrsufrS tcGef&&ef tpkd;&onf ausmufrsufjyyGJrsm;ay:wGif tBuD;tus,f rSDckdae

77 tykd'f 52 - 63

78 2016 - 18 twGif; jyKvkyfcJYonfh ausmufpdrf;ukrÜPD ukd,fpm;vS,frsm;ESifh ar;jref;rIay:wGif

tajccHygonf/

79 jrefrmYausmufrsufOya' 'kwd,tBudrf jyifqifcsuf (2016) tykd'f 34

80 ausmufrsufjyyGJwGif a&mif;cs&onf[k w&m;0if xkwfjyefonfh wefzkd;onf trSefwu,f a&mif;cs?

tcGefaumuf,lEdkifonfh yrmPxuf ykdavY&Sdonf/ 2011 rS 2015 twGif; 0,folESifh yPmr

&&Sdxm;onfh oabmwlnDcsufrsm; rMumcP ysufjy,favY&Sdonf/ ,if;umvtwGif; ausmufrsuf

jyyGJrsm;wGif jzpfay:cJYonfh ta&mif;\ 50 &mckdifEIef;omvQif aiGtaMu &onf/

t&nftaoG;jrifhonfh ausmufrsm; yGJysufrIrSm ykdírsm;onf/ yGJysufoGm;onfh ausmufrsm;onf

trSefwu,f aiGacsyGJjzpfonfh ausmufrsm;xuf uDvkdtvkduf aps;EIef; 50 &mckdifEIef;cefY ykdrsm;onf/

yGJysuf&jcif; taMumif;&if;cHrsm; &Sif;vif;rI r&Sdaomfvnf; jzpfEdkifacs ,lqcsuf trsm;tjym; &Sdonf/

jzpfEdkifacswpfckrSm w½kwfyGJpm;rsm; onf &EdkiforQ ausmufrsm;udk pnf;xm;NyD;?

0,folrawGUonfhtcgwGif yGJzsufjcif;rsm;aMumifh jzpfEdkif onf/ ukrÜPDrsm;onf ¤if;wkdY w&m;r0if

&&dSxm;onfh ausmufpdrf;rsm;udk ausmufrsufjyyGJ wifjcif; jzifh w&m;0ifjzpfatmif aqmif&Gufjcif;

odkYr[kwf ausmufrsufjyyGJ jyifywGif a&mif;cs&ef &nf&G,fxm; jcif;wkdY jzpfEdkifaMumif;

tcsuftvufrsm;t& odEdkifonf/ usefcJYonfhESpfrSpNyD; MGE onf ausmufpdrf;wGJrsm;twGuf

p&HaiGudk wefzkd;\ 5 &mckdifEIef; wkd;jr§ifhum? aiGtaMu racsolrsm;udk emrnfysufpm&if; oGif;jcif;rsm;

jyKvkyfcJYonf/ xkdokdY aqmif&Gufjcif;aMumifh aiGracsyJ ysufoGm;onfh yGJEIef; avsmhusoGm;onf/ 2016

ESpfvnfwGif jyKvkyfcJYonfh ausmufrsufjyyGJwGif a&mif;cs&onfh ausmufwefzkd; 88 &mckdifEIef;udk

&&SdcJYonf/

26


&onf/81 EITI tcsuftvufrsm;t& 2014^15 ESifh 2015^16 b@ma&;ESpfwGif &&Sdonfh

tcGef 70 &mckdifEIef;eD;yg;udk ausmufrsufjyyGJwGif aumuf,ljcif;jzpfaMumif; od&onf/

rnfokdYyifqkdapumrI tcGefaumuf,lEdkifonfh cGifusOf;usOf;wGif tifwkduftm;wkduf aumuf,l

ae&onfom jzpfonf/ ausmufpdrf;ESifh ausmufrsufrsm; tm;vkH;udk ausmufrsufjyyGJrSwqifh

a&mif;cs&rnf[k 2016 rwkdifrDxd w&m;0if owfrSwfxm;aomfvnf; ta&mif;t0,f trsm;pk

udk arSmifckd okdYr[kwf vufwpfvkH;jcm; vrf;aMumif;rS a&mif;0,fMuonf/ ,ckpmwrf; jyKpkpOf

ar;jref;cJYonfh pwdwf[kd'g trsm;pku ausmufrsufjyyGJwGif a&mif;cscJYonfh wefzkd;onf ausmuf

pdrf;u@ pkpkaygif; wefzkd;\ 15 rS 25 &mcdkifEIef;cefYom &Sdonf[k ajymonf/82 ausmufrsufjyyGJ

wGif a&mif;cs&onfh ausmufrsufwefzkd; yrmPonf vkyfief;vnfywfwefzkd;ESifh,SOfvsif rajym

yavmufonfh yrmPom jzpfonf/

ausmufrsufjyyGJrsm; rpnfum;&onfh taMumif;&if; 2 ckudk ,cktcef;wGif azmfjyxm;ygonf/

(1) w&m;0if usif;yonfh ta&mif;yGJrsm; ta&twGuf? pGrf;aqmif&nf avsmhenf;aeqJjzpfonf/

(2) tpkd;&onf ausmufrsufjyyGJwGif jzpfonfh ta&mif;t0,fudk rBuHKzl;atmif jrifhrm;onfh EIef;

xm;jzifh tcGefaumufcHonf/ ukrÜPDrsm;onf w½kwf? tdE´d,ESifh xkdif;EdkifiHwkdYwGif tvm;wl

aps;EIef;udk oufomonfh tcGefEIef;xm;jzifh oGm;a&muf a&mif;csEdkifonf/83

ausmufrsufjyyGJ jyKvkyfonfh twkdif;twm avsmhusvmjcif;aMumifh w&m;0if ausmufpdfrf;ESifh

ausmufrsufa&mif;csrI ododomom avsmhusvmonf/ 2012 ta&SUykdif;wGif tpkd;&u OD;pD;NyD;

wpfESpfvQif ausmufrsufjyyGJ tBudrfBudrf jyKvkyfonf/ ESpfpOf ausmufpdrf;wefcsdef 12000 rS

21000 Mum; aps;uGufwifonf/84 aemufqkH; jyKvkyfcJYonfh ESpfrsm;wGifrI wefcsdef 4000 rS

7000 twGif;om a&mif;csEdkifonf/ w&m;0if xkwfvkyfrI yrmPESifh ausmufrsufjyyGJwGif jyo

onfh yrmP rndDrQrIonf us,fjyefYvmcJYonf/ 2014 rS 2016 twGif; ESpfpOf uGm[csufrSm

72 &mckdifEIef;ESifh 88 &mckdifEIef;Mum; &Sdonf/85

81 arSmifckdaps;uGufokdY a&mufoGm;&ef wGef;tm;jzpfapjcif;? wefzkd;jrifh xkwfukeftjzpf ajymif;vJrIudk

twm;tqD; jzpfapaomaMumifh ausmufrsufxkwfvkyfrI r[kwfyJ a&mif;cs&rIay:wGif tcGGef

aumufcHjcif;udk awGUcJonf/ “Chapter 5: Supporting beneficiation” in Paul Shortell and Emma Irwin, Governing the Gemstone Sector. udkMunfhyg/

82 tjcm;aom pm&if;rsm;ESifh ukdufnDrI &Sdygonf/ Global Witness rS jyKvkyfonfh pm&if;rsm;t&

avsmhaygh pm&if;jyonfh ausmufpdrf;wefzkd; yrmPrSm xkwfvkyfrI\ 80 &mckdifEIef; &Sdonf/

tvm;wlyif MEITI rS u@wefzkd; wGufcsufcJY&m xkwfvkyfrI 70 &mckdifEIef;eD;yg;udk pm&if;jycJYjcif;

r&SdaMumif; cefYrSef;xm;onf/

83 2016 - 18 twGif; jyKvkyfcJYonfh ausmufpdrf;ukrÜPD ukd,fpm;vS,frsm;ESifh ar;jref;rIay:wGif

tajccHygonf/

84 A[kdpm&if;tif; tzGJUrS xkwfjyefxm;onfh tcsuftvuf (mmsis.gov.mm) MGE rS NRGI okdY

ay;onfh tcsuftvufay:wGif tajccHygonf/

85 Ibid.

ausmufrsufjyyGJwGif

a&mif;cs&onfh

ausmufrsufwefzkd;

yrmPonf

vkyfief;vnfywf

wefzkd;ESifh,SOfvsif

rajymyavmufonfh

yrmPom jzpfonf

27


0

500

1000

1500

2000

2500

3000

3500

4000

2011

48Budrf

2011

txl;

2011

ESpfvnf

2012

49Budrf

2013

50Budrf

2014

51Budrf

2015

52Budrf

2016

53Budrf

2016

ESpfvnf

■ xkwfjyefonfh a&mif;csrI ■ trSefwu,f a&mif;csrI

0

10

20

30

40

50

60

70

80

pkpkaygif; a&mif;csrIwGif JV \ % pkpkaygif; ay;acsrIwGif JV \ %

pkpkaygif; a&mif;csrIwGif yk*¾vdu\ % pkpkaygif; ay;acsrIwGif yk*¾vdu\ %

2011

48Budrf

2011

txl;

2011

ESpfvnf

2012

49Budrf

2013

50Budrf

2014

51Budrf

2015

52Budrf

2016

53Budrf

2016

ESpfvnf

a&mif;vkdtm;udk xdef;odrf;vkdufjcif;jzifh ¤if;\ zufpyfausmuftwGuf avvHaps;rsm; jrifhwuf

vmrnf[k MGE ,kHMunfojzifh ausmufrsufjyyGJwGif a&mif;csrIrsm; avsmhcsjcif; jzpfonf[k

tmPmykdifrsm;u axmufjyonf/88 okdYaomfvnf; aps;uGufay: ¤if;\ oufa&mufrIrSm r&Sd

oavmuf jzpfonf/89 ausmufrsufjyyGJrsm;udk uefYowfvkdufjcif;aMumifh yk*¾vdu 0,fa&mif;rsm;

w&m;0if a&mif;csrIudk tBuD;tus,f avsmhenf;oGm;apcJYonf/ yk*¾vdu ukrÜPDrsm;\ a&mif;cs

rIonfvnf; 2011 ckESpf ausmufrsufjyyGJ pkpkaygif; a&mif;cs&rI\ 70 &mckdifEIef;cefY a&mif;csEdkif&m

rS 2016 wGif 40 &mckdifEIef; 0ef;usifokdY avsmhusoGm;onf/90

86 MGE rS NRGI odkY wkduf½kduf xkwfjyefay;onfh tcsuftvufay:wGif tajccHygonf/ usyfaiGjzifh

a&mif;csonfh ausmufpdrf;ESifh ausmufrsufwefzkd;rsm;udk xnfhoGif;xm;jcif; r&Sdyg/ usyfaiGjzifh

a&mif;cs&rIonf ausmufrsufjyyGJ a&mif;cs&rI\ tvGefenf;onfh tpdwftykdif;rQom jzpfygonf/

a&mif;cs&onf[k aMunmxm;onfh wefzkd;ESifhywfoufNyD; atmufajcrSwfpk 79 udkMunfhyg/

87 MGE rS NRGI odkY wkduf½kduf xkwfjyefay;onfh tcsuftvufay:wGif tajccHygonf/

88 MGE tcsuftvufay:wGif tajccHygonf/ 2018 ZGefv/

89 Because the emporium accounts for a fraction of total jade and gemstone supply by volume and value, modifications to emporium size are unlikely to have a determinative impact. As a practical matter, emporium price levels documented by MGE do not appear to have changed significantly over recent years.

90 MGE rS NRGI odkY wkduf½kduf xkwfjyefay;onfh tcsuftvufay:wGif tajccHygonf/

ykH 7/

ausmufrsufjyyGJwGif

,l½kdjzifh t"du

a&mif;cscJYonfh

ausmufpdrf; a&mif;cs&rI

(tar&duef a':vm)

2011 - 201686

ykH 8/

tusdK;wl zufpyfESifh

yk*¾vdu a&mif;cs&rI

a0pk &mckdifEIef;

2011 - 201687

28


ausmufrsufjyyGJwGif tcGefEIef;xm; jrifhrm;jcif;uvnf; ausmufpdrf;ESifh ausmufrsufrsm;udk arSmifckd

a&mif;cs&ef tm;ay;ouJhokdY jzpfaeonf/ 2015^16 b@ma&;ESpf a&SUykdif;wGif 1995 jrefrmY

ausmufrsufOya' tykd'f 27 ESifh 31 t& wGif;0cGefay;NyD;onfh ausmufrsm;udk ausmufrsufjyyGJwGif

a&mif;csygu ukefoG,fcGefrS uif;vGwfcGifh ay;cJYonf/ uif;vGwfcGifhudk ½kwfodrf;vkdufjcif;aMumifh

t½kdif;wkH;rsm; a&mif;csygu pkpkaygif;wefzkd;\ 15 rS 20 &mckdifEIef;txdudk ukefoG,fcGeftjzpf

aumuf,lonf/91 tusdK;wlrsm;twGufrl MGE okdY xkwfvkyfrIa0pktjzpf 25 &mckdifEIef;tjyif

ukefoG,fcGefudkyg xyfrHay;oGif;&onf/ acgif;pOftrsdK;rsdK;jzifh aumuf,lonf jzpfaomaMumifh

2015^16 b@ma&;ESpfwGif ausmufrsufjyyGJ ta&mif;rS tpkd;& aumuf,lonfh tcGefpkpkaygif;

yrmPonf a&mif;&aiG\ 15 rS 45 &mckdifEIef; &Sdonf/

ukefusp&dwf ay;oGif;&rI rsm;jym;onhfwkdifatmif ausmufrsufjyyGJ ta&mif;rS cHpm;&onfh

tusdK;tjrwfrSm tenf;i,fom &Sdonf/ ausmufpdrf;wGJrsm;udk avvHjzifh a&mif;csjcif;onf

a&mif;csol\ tjrwftpGef; &&SdrIudk jrifhwufaponf/ txl;ojzifh t&nftaoG;jrifhonfh

ausmufpdrf;rsm;wGif jzpfonf/ okdYaomfvnf; tcGefudpö xnfhoGif;wGufcsufrnfqkdygu w½kwf

okdY arSmifckd a&mif;csjcif;onfvnf; tvm;wl tjrwf odkYr[kwf ydkí tjrwfxGufonf/92

ausmufrsufrsm;onf EdkifiHwum 0,fvuf tenf;i,fudkom qGJaqmifEdkifonf/ ausmufrsuf

jyyGJwGifvnf; tNydKiftqkdif aps;ay;a&mif;csrI enf;onf/ xkdYaMumifh t&nftaoG;jrifh ausmuf

rsm; tm;vkH;eD;yg;onf arSmifckdaps;uGufokdY a&mufoGm;onf/ jrefrmYywÅjrm;udk jzwfawmuf?

ta&mifwifNyD;ygu ,l½kd 300 rS 3000 (okdYr[kwf t½kdif;wkH;qkdygu ,l½kd 100 rS 1000) txd

a&mif;csEdkifaomfvnf; 2014^15 ESifh 2015^16 b@ma&;ESpf ausmufrsufjyyGJwGif a&mif;csonfh

ausmufrsufrsm;rSm wum&ufvQif 4 rS 6 ,l½kdom &Sdonf/93

(i) tjrwftpGef;ay: tcGefaumufjcif;

jrefrmEdkifiHwGif ukrÜPDrsm;\ tom;wif 0ifaiGay:wGif 25 &mckdifEIef;udk wpfajy;nD aumuf,l

aomfvnf; vkyfief; tjrwftpGef;rS tcGef tajrmuftrsm; azmfxkwfEdkifjcif; r&Sdyg/ tcGefr&jcif;

rSm (1) ausmufpdrf;ESifh ausmufrsufukrÜPDrsm;udk 1995 rS 2014 xd uif;vGwfcGifh ay;xm;jcif;

(2) tcGefa&SmifrIudk tpkd;&taejzifh azmfxkwfEdkifpGrf; r&Sdjcif;wkdYaMumifh jzpfonf/

1995 rS 2014 xd ausmufpdrf;ESifh ausmufrsufukrÜPDrsm;onf 1995 ausmufrsufOya'

tykd'f 27 t& vkyfief;0ifaiGcGefrS uif;vGwfcGifh &Muonf/ tykd'fcGJ (c) wGif owfrSwfxm;onfh

xkwfvkyfrItcGef ay;oGif;NyD;ygu ausmufrsufa&mif;cs&mwGif tjcm; tcGefowfrSwfcsufrsm;rS

uif;vGwfcGifh &Sdonf[k azmfjyxm;onf/ tvm;wlyif yk'fr 31 t& EdkifiHjcm;aiGjzifh a&mif;&cGef

10 &mckdifEIef; ay;oGif;NyD;onfrsm;udk tjcm;tcGefrsm; aumuf,ljcif;rS tumtuG,f ay;xm;

onf/ 2014^15 b@ma&;ESpfwGif ausmufpdrf;ESifh ausmufrsufukrÜPDrsm; ykdvQHonfh avmifpm

rsm; a&mif;csjcif;rS&&Sdonfh tjrwfay:wGif tajccHum vkyfief;0ifaiGcGefudk ay;tyfcJYjcif;jzpfonf/94

jrefrmYausmufrsufOya'udk avsmh&JpGm t"dyÜg,fzGifhqkdjcif;udk taMumif;jyum ukrÜPDrsm;onf

vkyfief;0ifaiGcGefudk ay;oGif;Mujcif; r&Sdyg/ tykd'f 27 ESifh 31 wGif azmfjyxm;onfh ausmufpdrf;ESifh

ausmufrsufrsm; a&mif;cs&rIESifhqkdifonfh tcGefrsm;[k qkd&mwGif ausmufpdrf; okdYr[kwf ausmuf

rsufa&mif;csrIay: tajccHonfh wGufcsufrIudk qkdvkdonf/ ta&mif;ay:wGif aumuf,ljcif;r[kwfyJ

ukrÜPD\ tom;wif 0ifaiGay: wGufcsufaumufcHonfh vkyfief;0ifaiGcGef uif;vGwfcGifhay;rnf[k

91 See note 13.92 2016 - 18 twGif; jyKvkyfcJYonfh ausmufpdrf;ukrÜPD ukd,fpm;vS,frsm;ESifh ar;jref;rIay:wGif

tajccHygonf/

93 ta&mifwifxm;onfh ausmufrsufqkdif&m tcsuftvufrsm;udk Irwin, Gemstone Scoping Study ESifh 2014^15 ESifh 2015^16 b@ma&;ESpf EITI tpD&ifcHpmay:wGif tajccHxm;ygonf/

94 jynfwGif;tcGefOD;pD;XmeESifh aqG;aEG;rIay:wGif tajccHxm;ygonf/ 2018 ZGef/

29


t"dyÜg,foufa&mufjcif; r&Sdyg/

ukrÜPDrsm;udk xda&mufpGm pm&if;ppfEdkifpGrf; tpdk;&wGif r&SdonfjzpfaomaMumifh pm&if;&Sif;wrf;

twkty jyKvkyfum tcGefa&SmifrI jzpfay:&ef tvGefvG,fulonf/ 0ifaiGrsm;udk avsmhazmfjyNyD;?

ukefusp&dwfrsm;udk tykd azmfjyxm;jcif;tm;jzifh tcGefa&Smif&ef enf;rsdK;pkHudk tokH;jyKEdkifonf/

omref vufwvkH;jcm; enf;rsm;tjyif tjrwftpGef;rsm;udk vTJajymif;xm;&ef okdYr[kwf 0Sufxm;

&ef [efjyukrÜPDrsm;udk tokH;jyKEdkifonf/95 jynfwGif;ukrÜPDu EdkifiHjcm;wGif zGifhxm;onfh

ukrÜPDukd aps;uGufaygufaps;ESifh ,SOfvQif tvGefoufomonfh EIef;jzifh ukefpnfrsm; a&mif;cs

ay;onfh n§dEdIif;a&mifcsrI (transfer pricing) udkvnf; tokH;jyKEdkifonf/96

2015^16 b@ma&;ESpf tpykdif;wGif ausmufpdrf;ESifh ausmufrsufukrÜPDrsm;taejzifh vkyfief;

0ifaiGcGefrsm; ay;oGif;&rnfjzpfaomfvnf; trSefwu,f ay;oGif;rIrSm rqkdpavmufom &Sdonf/

EITI tcsuftvuft& jrefrmukrÜPDrsm;\ pkpkaygif; ay;oGif;rIrSm usyfaiG 6 .1 bDvD,H

(a':vm 4 .3 oef;) &Sdonf/97 EdIif;,SOfrnfqkdygu rkdZrfbpfrS Montepuez tBuD;pm; ywÅjrm;

wl;azmfa&; pDrHudef;onf 2015^16 b@ma&;ESpf 1 ESpfwnf;rSmyif a':vm 21 .7 oef;

(MZN 1 .36 bDvD,H) ay;oGif;cJYonf/98 2015^16 b@ma&;ESpfwGif vkyfief;0ifaiGcGef ay;cJY

onfh ukrÜPDrsm;\ ay;oGif;rIrSm ysrf;rQtm;jzifh MunfhvQif ausmufrsufjyyGJwGif ¤if;wkdY a&mif;cs

cJYonfh yrmP\ 1 .5 &mckdifEIef;om &Sdonf/

(p) pm&if;ppfjcif;ESifh Oya'usifhokH; toufoGif;jcif;

w&m;Oya' pkd;rkd;a&; tm;aumif;atmif aqmif&GufEdkifjcif; r&SdcJYojzifh ausmufpdfrf;ESifh ausmuf

rsufvkyfief;wGif pnf;vGwfabmifvGwf aqmif&GufrIrsm; &SdcJYonf/ jrefrmYausmufrsuf Oya'wGif

usL;vGefrIrsm;twGuf axmif'PfESifh aiG'Pfrsm;udk owfrSwfxm;onf/ w&m;0if vkyfuGufjyify

wl;azmfjcif;? w&m;0if vkyfuGuftwGif; arSmifckd wl;azmfjcif;? xkwfvkyfrI yrmP owif;rydkYjcif;

okdYr[kwf vDq,f owif;ydkYjcif;? ausmufpdrf;ESifh ausmufrsuf w&m;r0if o,f,lykdYaqmifjcif;?

a&mif;csjcif; okdYr[kwf jynfyykdYjcif;rsm; tygt0if udpörsm;twGuf jypf'Pfrsm; owfrSwfxm;

onf/99 xkdYjyif MGE tusdK;wlzufpyf oabmwlnDcsufwGif MGE okdYr[kwf MoNREC rS

wm0efay;xm;onfh tzGJUonf xkwfvkyfrI? odrf;qnf;rI rSwfwrf;rsm;udk ppfaq;EdkifcGifh &Sdonf

[k azmfjyxm;onf/ xkdYaemuf vkdtyfcsuft& MGE onf jyifypm&if;ppfrsm;udk cefYxm;NyD;

ukrÜPDpm&if;udk ppfaq;Edkifonf[k azmfjyxm;onf/ oufqkdif&m Oya'rsm;ESifh pmcsKyfygtcsuf

tvufrsm;udk ykHrSef? tBuD;tus,f csdK;azmufonfjzpfaomfvnf; oufqkdif&m 0efBuD;Xmersm;ESifh

Oya'pkd;rkd;a&; tmPmykdifrsm;taejzifh pkHprf;ppfaq;&ef? tpD&ifcH&ef? jypf'PfcsrSwf&ef ysufuGuf

cJYonf/

pnf;rsOf;csdK;azmufolrsm;ukd tjypfay;&mwGif &ifqkdif&onfh tcuftcJrsm;rSm (1) tpkd;&taejzifh

ukrÜPD\ pm&if;rsm;udk &,l? pm&if;ppfEdkifpGrf; r&Sdjcif; (2) pmcsKyfyg tcsuftvufrsm; csdK;azmuf

95 ukrÜPD zGJUpnf;ykHudk tokH;csNyD; ukrÜPDrsm; tcGefa&SmifMuykH tao;pdwfudk Aaron Sayne, Erica Westenberg and Amir Shafaie, Owning Up: Options for Disclosing the Identities of Beneficial Owners of Extractive Companies (Natural Resource Governance Institute: August 2015) wGif MunfhEdkifygonf/

96 Natural Resource Governance Institute, Transfer Pricing in the Mining Sector: Preventing Loss of Income Tax Revenue (August 2016) ukdMunfhyg/

97 2014^15 ESifh 2015^16 b@ma&;ESpf EITI tpD&ifcHpmay:wGif tajccHxm;ygonf/

98 Mozambique Extractive Industries Transparency Initiative, Final Report of the Independent Administrator of EITI in Mozambique (February 2018) (EITI rkdZrfbpf

vGwfvyfaom twGif;a&;rSL;tzGJU\ aemufqkH; tpD&ifcHpm)

99 ,ckpmwrf;wGif azmfjyxm;onfh tcGefa&SmifrI ykHpHrsm;twGuf wdusonfh jypf'Pfrsm; csrSwfxm;jcif;

r&Sdyg/

w&m;Oya' pkd;rkd;a&;

tm;aumif;atmif

aqmif&GufEdkifjcif;

r&SdcJYojzifh

ausmufpdfrf;ESifh

ausmufrsufvkyfief;wGif

pnf;vGwfabmifvGwf

aqmif&GufrIrsm; &SdcJYonf

30


jcif; okdYr[kwf wkdifMum;rI ajz&Sif;&eftwGuf &Sif;vif;? tvkyfjzpfaom vkyfxkH;vkyfenf;rsm; r&Sd

jcif; (3) ppfwyfrS t&yfbuf Oya'pkd;rkd;a&; tmPmykdifrsm;ay:wGif vTrf;rkd; MoZmay;aerIwkdY

jzpfonf/

pkHprf;ppfaq;rIESifh qkdifNyD; tpkd;&\ vkyfykdifcGifhrSmvnf; tuefYtowff &Sdonf/ MGE okdYr[kwf

tusdK;wl zufpyfrsm;udk pm&if;ppf&eftwGuf pm&if;ppfcsKyf½kH;wGif vkHavmufonfh tcsuftvuf

rsm; r&&SdouJhokdY ,if; tpD&ifcHpmrsm;udkvnf; xkwfjyefavYr&Sdyg/100 MoPF okdYr[kwf tjcm;

tpkd;& tzGJUtpnf;rsm;u b@ma&;qkdif&m rSwfwrf;rsm; pkHprf;jcif;udk vuf&Sd bPfOya't&

umuG,fay;xm;onf/101

Oya'usifhokH;rIqkdif&m tmPm? vkyfxkH;vkyfenf;rSmvnf; jywfom;rI r&Sdyg/ jrefrmYausmufrsuf

Oya't& pkHprf;ppfaq;a&; wm0efrsm;udk owÅKwGif;OD;pD;XmeokdY ay;tyfxm;onfjzpfaomfvnf;

vufawGUwGifrl MGE uom trsm;pk aqmif&Gufaeonf/ oufaopkaqmif;jcif;? wkdifMum;rI

rsm;udk Oya'ESifhtnD aqmif&Gufjcif;? &J? pm&if;ppfcsKyf½kH; okdYr[kwf tjcm; Oya'pkd;rkd;a&; tzGJU

tpnf;rsm;okdY vTJajymif;ay;jcif;rsm;ESifh qkdifonfh pHEIef;rsm;udk rnfonfhXmeurS azmfxkwfxm;jcif;

r&Sdyg/

aemufqkH;taejzifh t&yfbuf w&m;Oya' pkd;rkd;rI aqmif&Gufcsufrsm;onf ausmufpdrf;ESifh

ausmufrsufxkwfvkyf&m a'otrsm;pkwGif w&m;0ifozG,f &Sdaeonfh wyfrawmf\ xdef;csKyf

xm;rIESifh xdyfwkduf &ifqkdifaeMu&onf/ wyfrawmf xdef;csKyfrIonf tcsKdUaom udpörsm;wGif

tpkd;&\ pkHprf;ppfaq;rIudk taxmuftul jzpfapaomfvnf; trsm;tm;jzifh tusifhysuf vmbf

pm;rIudkom jzpfaponf/ wyfrawmf\ EdkifiHa&;tmPmuvnf; ¤if;udk a0zefjcif;rsm;rS ouf

omaeaponf/ vlajymtrsm;qkH; Oyrmtaejzifh OD;odef;pdef tpkd;&vufxufwGif wm0efxrf;

aqmifcJYonfh wyfrawmft&m&Sdrsm; ckd;onf[k pGyfpGJxm;onfh ausmufrsuf &efykHaiG a':vmoef;

aygif;rsm;pGmESifhywfoufNyD; MoNREC ESifh vmbfpm;rIwkdufzsufa&; aumfrwDwkdYrS wpfpkHwpf&m

xda&mufpGm aqmif&GufEdkifjcif; r&Sdyg/102

100 pm&if;ppfcsKyf½kH;rS pnf;a0; tcsuftvufrsm;ay:wGif tajccHygonf/ 2017 ar/

101 jynfwGif;tcGefOD;pD;XmeESifh aqG;aEG;rIay:wGif tajccHxm;ygonf/ 2018 ZGef/

102 pGyfpGJrIrsm;udk pkHprf;&eftwGuf 2016 ESpfvnfwGif MoNREC BuD;MuyfrIjzifh txl;aumfrwDwpf&yf

zGJUpnf;cJYaomfvnf; 2 ESpfwmtwGif; trsm;jynfolrsm;udk pkHprf;rI &v'fESifhqkdfifNyD; xkwfjyefrI wpfpkH

wpf&m rjyKvkyfcJYyg/ NRGI rS ar;jref;cJYonfh tcsdKUaom pwdwf[kd'grsm;onf ¤if;pkHprf;ppfaq;rIrSm

vkyfZwfjzpfonf[k xkwfazmfajymcJYonf/

31


4/ jyKjyifajymif;vJa&;twGuf tBuHjyKcsufrsm;

vGefcJYonfh q,fpkeSpfrsm;twGif; rkdif;wl;azmfjcif;onf jrefrmYtzkd;wef ausmufpdrf;ESifh ausmuf

rsufrsm;udk vsifjrefaomEIef;jzifh ukefqkH;apcJYonf/ tpkd;&taejzifh wl;azmfxkwfvkyfcJYonfh

o,HZmw wefaMu;ESifh,SOfvQif tvGefenf;onfh tcGefudkom &&SdcJYNyD;? wGif;xGufrsm; wl;azmf

jcif;rS jynfolrsm; tusdK;cHpm;cGifh r&&SdcJYay/ NLD tpkd;&vufxufwGif aqmif&GufcJYonfh jyK

jyifajymif;vJa&;rsm;onf tBuD;tus,f ysHUESHYaeonfh tcGefa&Smifwdrf;rIrsm;udk ajz&Sif;Edkifatmif

xda&mufrI r&SdcJYyg/ vuf&Sd tmPm& tkyfcsKyfa&;ykdif;onfvnf; ¤if;\ oufwrf; 5 ESpf

wpf0ufudk ausmfcJYNyDjzpf&m jyKjyifajymif;vJa&;twGuf tcGifhta&;rsm;rSm avsmhusvsuf &Sdonf/

2020 jynfhESpfwGif ausmufpdrf;ESifh ausmufrsuf tcGefaumuf,ljcif; jyóemrsm;udk ajz&Sif;Edkif

onfh vrf;pOfrsm;udk ,cktcef;wGif wifjyoGm;rnf jzpfygonf/ tvSrf;us,faomfvnf; jzpfEdkif

acs&Sdonfh vkyfief;pOfrsm; jzpfygonf/ tpkd;&taejzifh (1) ausmufpdrf;ESifh ausmufrsufwl;azmfa&;

vkyfief;pOfrsm;twGuf ½kd;&Sif; xda&mufaom? wpfajy;nDESifh rQwaom b@ma&; owfrSwfcsuf

rsm; csrSwf&ef (2) ygrpfcsxm;ay;jcif;ESifh wefzkd;jzwfjcif;twGuf yGifhvif;jrifomrI &Sd? uRrf;usifol

rsm; OD;pD;onfhpepfudk tokH;cs&ef (3) apmifhMunfhjcif;? pm&if;ppfjcif;ESifh w&m;Oya' pkd;rkd;a&;udk

wkd;csJUaqmif&Guf&efwkdYudk jyKvkyfEdkif&ef &nf&G,fcsuf csrSwfxm;&rnf/

(u) b@ma&;qkdif&m owfrSwfcsufrsm;udk okH;oyfjyifqifjcif;

ausmufpdrf;? ausmufrsuf tcGeffaumuf,ljcif;ESifhywfoufNyD; jrefrmEdkifiHwGif w&m;0ifozG,f

usifhokH;aeonfh tavYtxrsm;onf pm&Gufpmwrf;ESifh w&m;0if xkwfjyefxm;onfh pepfESifh

wlnDrI tenf;i,fom &Sdonf/ tpkd;&onf ausmufrsufjyyGJwGif a&mif;csonfh xkwfvkyfrIa0pk

tenf;i,frQudk tvGefjrifhrm;onfh EIef;xm;jzifh aumuf,lonf/ okdYaomfvnf; ukrÜPDrsm;onf

ta&twGuf avsmhjyjcif;? wefzkd;avsmhjyjcif;ESifh vufwvkH;jcm; aqmif&Gufum tcGeftrsm;pkudk

a&Smif&Sm;Muonf/ ½IyfaxG;aom? 0efxkwf0efykd; jzpfapaom tcGefowfrSwfcsufuvnf; tcGef

avsmhusaponfh taMumif;wpfcktjzpf yg0ifaeonf/ jyKjyifajymif;vJrIrsm; aqmif&Guf&mwGif

b@ma&;qkdif&m owfrSwfcsufrsm; ½kd;&Sif; xda&muf? wpfajy;nD jzpfum rQwap&ef aqmif&Guf

csufrsm; yg0if&rnf/

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ausmufpdrf;ESifh ausmufrsuf b@ma&; owfrSwfcsufudk &Sif;vif;atmif aqmif&Guf&rnf/

xkwfvkyfrIrS xkdufwefonfh a0pkudk &,lEdkifjcif;? tcGefaumuf,l&mwGif BuHKawGU&onfh pDrHrI

tcuftcJrsm;udk avsmhcsay;jcif;wkdYaMumifh tusdK;tjrwfESifh qkH;½IH;rIudk rQwaponf/ yk*¾vdu

&if;ESD;jrKyfESHolrsm; qkH;½IH;Edkifacsudkvnf; avsmhcsay;onf/ (Z,m;uGuf 4 udkMunfhyg) vuf&Sdpepf

ESifh ,SOfygu tm;omcsuf rsm;pGm ay:aygufaponf/

¼ ukrÜPDrsm;udk xkwfvkyfrI avsmhayghpm&if;jy&ef okdYr[kwf oHo,jzpfzG,f tcGefa&SmifrIrsm;udk

jzpfap&ef wGef;tm;ay;onfh tcGef 2 xyf? 3 xyf aumuf,lrIudk z,f&Sm;jcif; (wGif;0cGef

tjyif txl;ukefpnfcGefudkvnf; ay;oGif;&onf/ tusdK;wlzufpyfrsm;onf EdkifiHawmfa0pk

cGJa0ay;&onf/)103

¼ ausmufpdrf;ESifh ausmufrsuf vGwfvyfpGm a&mif;0,fazmufum;EdkifrIudk twm;tqD;jzpfapNyD;?

arSmifckdaps;uGufudk tm;ay;onfh jzpfpOfjzpfaom tcGef&&Sd&ef ausmufrsufjyyGJay:wGif rSDckd

103 MGE ESihf ukrÜPDrsm;Mum;rS xkwfvkyfrI cGJa0jcif; oabmwlnDcsufrsm;onf orm½kd;us PSCs rsm; ESifh wlnDrI r&Sdyg/ EdkifiHawmf\ xkwfvkyfrI a0pktjzpf wGif;0cGef aumufrnfhtpm; a&mif;cs&rIay:

aumuf,lonfh wGif;0cGef tpm;xkd; tcGefaumuf,lrI jzpfaeonf/

32


ae&jcif;udk tqkH;owf&ef ESifh

¼ ukrÜPDrsm;taejzifh tcGefpepfay:wGif tjrwfxkwf&ef vrf;zGifhay;onfh tusdK;wlESifh?

yk*¾vdu vkyfuGufrsm;Mum; tcGefaumuf,lrIEIef; rwlonfudk avsmhcs&ef

Z,m;uGuf 4/ tcGeftrsdK;tpm;tvkduf tm;enf;csuf? tm;omcsufrsm;

xkwfvkyfrI wefzkd;ESifh eD;pyfrI pDrH&mwGif tcuftcJ? vG,fulrI yk*¾vdu &if;ESD;jr§KyfESHolrsm;

twGuf qkH;½IH;Edkifacs

ygrpfaMu; enf; jrifh rsm;

wGif;0cGef rsm; tv,ftvwf tv,ftvwf

vkyfief;0ifaiGcGef tv,ftvwf enf; enf;

tcGefaumuf,lrIudk tm;avsmhaponfh tcGefuif;vGwfcGifhrsm;udk tpkd;&taejzifh a&Smif&Sm;oihf

onf/ 1995 jrefrmYausmufrsufOya' tykd'f 27 ESifh 31 udk y,fzsufjcif;uJhokdY aqmif&Gufoihf

onf/ MGE rS wGif;0cGefrsm;udk owfrSwfEIef;xm;twkdif; raumufjcif;uJYokdY pDrHykdif;qkdif&m

qkH;jzwfcsufrsm;rS tm;enf;csufrsm; ay:aygufvmavY&Sdonf/ tem*gwfwGif ,if;okdY aqmif&Guf

jcif;rsm; rjzpfap&ef Oya'ykdif;t& ykdí yGifhvif;pGm aqmif&Guf&ef vkdonf/ 0efBuD;Xmersm;? EdkifiH

ykdif vkyfief;rsm; csrSwfonfh qkH;jzwfcsufrsm;\ wm0efcHrIudk taxmuftyHY jzpfap&eftwGuf

ausmufpdrf;ESifh ausmufrsuf pnf;rsOf;rsm;? vrf;nTefcsufrsm;udk tifwmeufwGif tcsdefESifhwpfajy;

nD &&SdEdkifap&ef aqmif&Gufjcif;? vrf;nTefcsuf topfrsm;twGuf BudKwifowday;? oabmxm;

&,lonfhpepfudk usifhokH;jcif;rsm;udk jyKvkyf&rnf/

ukrÜPDrsm;ESifh tao;pm;^vufvkyfvufpm;rsm; Mum;wGif uGJjym;onfh tcGefowfrSwfcsuf xm;

&Sd&rnf/ tcsdKUaomEdkifiHrsm;wGif tao;pm;^vufvkyfvufpm; wl;azmfolrsm;udk EIef;ao okdY

r[kwf tedrfhqkH; tcGefEIef;xm; (3 &mckdifEIef;atmuf) udk aumuf,lonf/104 0efxkwf0efykd; jzpf

aponfh EIef;xm; okdYr[kwf ½IyfaxG;onfh vkyfxkH;vkyfenf;rsm;onf ¤if;tpktzGJUrsm;udk Oya'ESifh

nDatmif aqmif&GufrIudk t[efYtwm; jzpfaponf/

(c) wefzkd;jzwfjcif;ESifh ygrpfcsxm;ay;onfh

vkyfief;pOfudk jyefvnfzGJUpnf;jcif;

tcGefwGufcsufonfh vkyfxkH;vkyfenf; tm;enf;csufudk tokH;jyKNyD; tcGefa&SmifavY &SdMuonf/

ygrpfcsxm;ay;onfh tcgwGifvnf; aps;NydKifray;yJ &atmif vmbfxkd;rIrsm; jyKvkyfMuonf/

aps;uGuf wefzkd;atmuf rwefwq enf;onfh &mjzwfowfrSwfcsuf &&ef vufrSwfxkd;rI jyK

vkyfMuonf/ tcGefa&SmifrIudk wkdufzsuf&eftwGuf vkdifpifESifh &mjzwfvkyfief;pOf 2 ckvkH; yGifh

vif;jrifomrI&Sd&ef? uRrf;usifolrsm; OD;pD;onfh pepfjzpf&ef vdktyfonf/

ygrpfcsxm;ay;&mwGifvnf; wdwfwdwfykef; aqmif&Gufonfh tay;t,lrsm;onf wif'gvkyfief;pOf

NydKifqkdifrIudk tm;avsmhapNyD;? ygrpfaMu;rS &&Sdrnfh tpkd;& 0ifaiGrsm;udk avsmhusaponf/ tcGef

0ifaiG avsmhusrIudk umuG,fEdkif&ef? ygrpfcsxm;ay;jcif; vkyfief;pOf\ ormorwfusrIudk um

uG,fEdkif&eftwGuf MoNREC onf tdwfzGifhwif'g pepfudk usifhokH;oihfonf/ ygrpf oufwrf;

wkd;&ef okdYr[kwf ygrpf&,l&ef avQmufxm;onfh tusdK;wlrsm;udkvnf; yk*¾vdu ukrÜPDrsm;enf;wl

wlnDonfh wif'gvkyfief;pOf zGifhjya&; owfrSwfcsufrsm;udk vkdufemap&rnf/

104 “Chapter 3: Deciding on fiscal terms” in Paul Shortell and Emma Irwin, Governing the Gemstone Sector ukdMunfhyg/

33


jyefvnfjyKjyifa&; aqmif&Gufcsufrsm;onf &mjzwfvkyfief;pOfrsm;\ t*wd uif;rI? wdusrIudk

tm;aumif;ap&rnf/ vuf&Sd &mjzwftzGJUrsm;ESifh CGSC zGJUpnf;ykHwGif t"du twkduftcH jzpf

aeonfh udpö 2 ck &Sdonf/ (1) vkyfief;&Sif ukd,fpm;vS,frsm;onf ¤if;wkdY ay;oGif;&rnfh tcGef

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rsm;\ wGif;0cGefudk wGufcsufonf/ ¤if;tusdK;wlwGif EdkifiHawmf\ ukd,fpm; ¤if;u tpkpyfwpfOD;

taejzifh yg0ifaeonf/

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wGif t*wdvdkufpm;rIrsm; jzpfay:aponf/ tjcm;EdkifiHrsm;wGif usifhokH;aeonfh pepfrsm;uJhokdY

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okdYr[kwf tjcm; ½kyfykdif;qkdif&m t&nftaoG;rsm;ay:wGif rlwnfum tedrffhqkH; ay;oGif;&rnfh

yrmPudk owfrSwfonfh pepfudk usihfokH;Edkifonf/

ppfrSefonfh wefzkd;wGufcsufrIrsm; &&Sd&eftwGuf qef;ppf wefzkd;jzwfolrsm;\ t&nftaoG;?

tao;pdwf vkyfxkH;vkyfenf;rsm;udkvnf; tqifhjr§ifhwifxm;&ef vkfdtyfonf/

¼ &mjzwfvkyfief; vkyfxkH;vkyfenf;rsm;wGif tokH;jyKonfh owfrSwf trsdK;tpm; cGJrIrsm;udk

wkd;csJU wif;usyfyg/

¼ ausmufpdrf;ESifh ausmufrsufrsm; aemufqkH;xGufaps;udk wefzkd;jzwfolrsm; od&Sdap&ef pk

aqmif; jzefYcsdxm;yg/

¼ ausmufpdrf;rsm;twGuf ygrpfukdifxm;oltaejzifh &mjzwftzGJUokdY rjyrD tay:,HvTmudk vSyf

xm;? odkYr[kwf jzwfawmufjy&ef/

¼ yPmr &mjzwf wefzkd;t,lcHrItwGuf t,lcHvkyfief;pOf tao;pdwfudk xkwfjyefyg/

¼ &mjzwfvkyfief;pOfwGif ausmufwefzkd; em;vnfonfh wwd,tiftm;pk yg0ifjcif;udk tm;

ay;&ef/

(i) apmifhMunfhxdef;ausmif;rIudk wif;usyfjcif;

b@ma&;qkdif&m owfrSwfcsufrsm; jyifqifjcif;? vkyfxkH;vkyfenf;rsm;wGif tzdwftpifr&Sdatmif

aqmif&Gufjcif;rsm;onf trSefwu,f ta&;ygonfjzpfaomfvnf; ausmufrsufESifh ausmufpdrf;

u@ arSmifckdazmufum;rIrsm;udk wkdufzsuf&ef ¤if;aqmif&Gufcsuf wpfckwnf;jzifh rvkHavmufyg/

tpkd;& taejzifh (1) wl;azmfrI vkyfief;rsm;tm; apmifhMunfhxdef;ausmif;rIudk wif;usyfjcif; (2)

pm&if;ppfvkyfief; tm;aumif;atmif aqmif&Gufjcif; (3) Oya'jyify vkyfief;rsm;wGif yg0ifae

onfh ukrÜPDrsm;udk jypf'Pfrsm; csrSwfjcif;? xdk 3 csufudk aqmif&GufEdkifygu xda&mufpGm

avsmhcsEdkifrnf jzpfonf/

MGE wGif apmifhMunfh xdef;ausmif;EdkifpGrf; tm;enf;onf jzpfaomaMumifh ukrÜPDrsm;onf

ausmufpdrf;ESifh ausmufrsufxkwfvkyfjcif;udk avsmhaygh tpD&ifcHum tBuD;tus,f tcGefa&Smif

Muonf/ vuf&SdwGif ygrpfrsm; oufwrf;wkd;ay;jcif;? topfcsay;jcif; &yfqkdif;xm;onfudk

ausmfvGefum w&m;r0if wl;azmfMuonfrsm;vnf; &Sdonf/106 avsmhaygh tpD&ifcHjcif;aMumifh

tcGefrsm; qkH;½IH;rIudk wm;qD;Edkif&ef tpkd;&onf apmifhMunfhrIwGif ykdí tm;xnfh&ef vkdtyfonf/

w&m;Oya'pkd;rkd;a&; tzGJUtpnf;rsm;ESifh teD;uyf yl;aygif;&ef vkdonf/

105 “Chapter 4: Improving valuation processes” in Paul Shortell and Emma Irwin, Governing the Gemstone Sector.

106 atmufajcrSwfpk 9 ukdMunfhyg/

34


yxraqmif&Gufcsuf taejzifh MoNREC onf vkyfuGuf ppfaq;olrsm;udk tvsiftjref

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&GufEdkifonf/

'kwd,aqmif&Gufcsuf taejzifh wyfraawmf ESifh &J yl;aygif;NyD; ausmufpdrf;wl;azmfonfh ae&m

rsm;wGif puf,EÅ,m;BuD;rsm;jzifh wl;azmfaeonfrsm;udk xdef;odrf;jcif; tygt0if Oya'pkd;rkd;rI

vkyfief;rsm;udk MoNREC rS aqmif&Gufoihfonf/ ausmufpdrf;ESifh ausmufrsuf vkyfuGufrsm;okdY

t0iftxGufrSm tenf;i,fom&Sdonf jzpfaomaMumifh ppfaq;a&;*dwfrsm;wGif tiftm;okH; ppf

aq;jcif;onf arSmifckdxkwfvkyfrIrsm;udk ododomom avsmhusoGm;apEdkifonf/ okdYaomfvnf;

,if;okdY aqmif&GufrI\ xda&mufrIrSm a'owGif; wyfrawmft&m&Sdrsm;\ yl;aygif;rI taetxm;

ay:wGif rlwnfaeonf/ wyfrawmft&m&Sd trsm;pkonf w&m;r0if wl;azmfjcif;rS wkduf½kduf okdY

r[kwf oG,f0Idufí tusdK;cHpm;aeMuolrsm; jzpfonf/107

ausmufpdrf;ESifh ausmufrsufukrÜPDrsm;\ vufwvkH;jcm; aqmif&GufrIrsm;udk pkHprf;? wm;qD;&ef

twGuf pm&if;ppfvkyfief;udk tifwkduftm;wkduf aqmif&Guf&efvnf; vkdonf/ pGrf;&nfjynfh0onfh

EdkifiHykdifvkyfief;rsm; aqmif&Gufonfhtwkdif; MGE onf b@ma&;ESpf wpfckjcif;pD\ pm&if;ppf

rSwfwrf;rsm; ppfaq;jcif;? xkwfjyefjcif;rsm;udk jyKvkyfay;&rnf/108 MGE onf ausmufpdrf;ESifh

ausmufrsufwl;azmfa&;wGif tusdK;wltaejzifh qufvufyg0ifaernf jzpfaomaMumifh vuf&Sd

erlempmcsKyfwGif azmfjyxm;csufjzpfaom tpkpyfrsm;onf tao;pdwf pm&if;ppfjcif;udk cH&rnf

[laom jyXmef;csufudk tokH;cs&ef jzpfonf/

ausmufpdrf;ESifh ausmufrsufu@ ta&mif;t0,f oabmobm0 ½IyfaxG;rI? pm&if;ppfcsKyf½kH;\

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okH;oyfcGifh (2) xkwfvkyfrIESifh a&mif;csrI trSef od&SdEdkif&ef vQyfwjyuf usyef; uGif;qif;ppfaq;jcif;

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,ck ,lepftwGuf tedrfhqkH;owfrSwfcsuf taejzifh jynfwGif;tcGefOD;pD;Xme\ vkyfief;uRrf;usifrI?

MGE \ ausmufrsufu@taMumif; ESHYpyfrI? wl;azmf&;vkyfief; pm&if;ppfjcif;wGif uRrf;usif

onfh EdkifiHwum uRrf;usifolrsm;udk aygif;pyfzGJUpnf;&ef vkdonf/

aemufqkH;taejzifh tpkd;&onf Oya'? pmcsKyf? ygrpfyg taMumif;t&mrsm;udk azmufzsufaeonfh

ukrÜPDrsm;udk jypf'PfcsrSwf&ef qkH;jzwf&rnf/ jrefrmYausmufrsufOya't& MoNREC onf

ygrpfzsufodrf;cGifh okdYr[kwf qkdif;iHYxm;jcif;? jypf'Pfcsjcif; odkYr[kwf ukrÜPDESifh ykdif&Sifudk

trnfysuf pm&if;oGif;cGifh &Sdonf/ ausmufpdrf; okdYr[kwf ausmufrsuf &&SdrI owif;ydkY&ef ysuf

uGufjcif;? wGif;0cGefay;&ef ysufuGufolrsm;udk &mZ0wfjypf'Pf csrSwfcGifh &Sdonf/109 tvm;wlyif

jrefrmY0ifaiGcGef Oya't& ukrÜPDwpfckonf tcGefa&Smif&ef? rorm jyKvkyf&ef tm;xkwfonf[k

MoPF rS ppfaq;awGU&Sdygu jynfwGif;tcGefOD;pD;Xmeonf vkyfief;0ifaiGcGefudk jyefvnfqef;ppf

107 Global Witness, “Jade: Myanmar’s ‘Big State Secret.’” ukdMunfhyg/

108 Organisation for Economic Co-operation and Development (OECD), Guidelines on Corporate Governance of State-owned Enterprises (2015); Natural Resource Governance Institute, State Participation and State-Owned Enterprises (March 2015) ukdMunfhyg/

109 NRGI rS avYvmcJYonfh jrefrmYausmufrsufOya'ESifh tjcm; qufpyfOya'rsm;wGif jypf'PfcsrSwfjcif;

wm0efESifh vkyfief;pOfrsm;udk &Sif;vif;pGm azmfjyxm;jcif; r&Sdao;yg/

35


cGifh &Sdonf/110

aumufEIwfcsuf

tcGefa&Smifjcif;aMumifh jrefrmYausmufpdrf;ESifh ausmufrsufu@rS &&Sdonfh tusdK;tjrwfrsm;onf

vlenf;pk vufokdYom pkpnf;usa&mufoGm;NyD;? EdkifiHvkH; cHpm;&rnfh pD;yGm;a&;? vlrIa&; wkd;wufrI

rsm;udk twm;tqD; jzpfaponf/ ausmufpdrf;ESifh ausmufrsuf wl;azmfcGifhrsm; qkdif;iHYxm;jcif;?

trsdK;om; ausmufrsufrl0g' a&;qGJjcif;wkdYu xda&mufrIr&Sdonfh rl0g'rsm;udk ajymif;vJrI tBuD;

tus,f jyKvkyfEdkif&ef tajctaersm; zefwD;ay;onf/ wkd;wufrIrSm tm;enf;aeqJ jzpfonf/

vuf&Sd tpkd;&taejzifh 2020 a&G;aumufyGJ rwkdifrD t"dyÜg,fjynfh0onfh tajymif;tvJrsm;udk

azmfaqmifvkdygu tifwkduftm;wkduf aqmif&Guf&ef vkdonf/

twkdcsKyf wifjy&vQif jyKjyifajymif;vJrIrsm; jyKvkyf&ef qE´&SdaMumif;udk udpöokH;&yf NyD;ajrmufatmif

aqmif&Gufjcif;jzifh oufaoxlEdkifonf/ (1) tcGefaumuf,ljcif;udk tm;aumif;ap&ef? tcGef 2

xyf aumuf,ljcif;udk y,fzsufEdkif&ef b@ma&; owfrSwfcsufrsm;udk jyefvnfxdef;n§djcif;

(rebalancing fiscal terms) (2) &mjzwf? ygrpfcsay;onfh vkyfief;pOfrsm; tm;aumif;atmif

aqmif&Gufjcif;jzifh tpkd;& &oifYonfh a0pk&&Sdatmif aqmif&Gufjcif; (3) ay:aygufvmEdkifonfh

w&m;r0if vkyfief;rsm;udk wm;qD;Edkif&eftwGuf apmifhMunfhjcif;? Oya'pkd;rkd;a&; vkyfief;rsm;udk

tifwkduftm;wkduf aqmif&Gufjcif;wkdY jzpfonf/ tcGefpepfyg taMumif;t&mrsm; jyKjyifajymif;vJ

½kHjzifh vuf&Sdtajctaeudk ajymif;vJoGm;Edkifapaomfvnf; ,if;tajymif;tvJrsm; pkaygif;aqmif

&Gufjcif;onf jrefrmtpkd;&ESifh jynfolrsm;tm; obm0 o,HZmw tusdK;tjrwfrsm;rS &ykdifcGifh

rsm;udk wef;wlnDwl cHpm;aprnfjzpfonf/

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tqifhom jzpfonf/ wGif;xGuftcGefrsm;udk a&&SnftusdK;twGuf pDrHEdkif&ef qufvufaqmif&Guf

&rnfhudpörsm; &Sdonf/111 jrefrmEdkifiHrS pwdwf[kd'grsm;taejzifhvnf; tcGefaumuf,lcGifh? obm

0 o,HZmw 0ifaiGrsm; cGJa0ykHESifhywfoufNyD; jynfaxmifpkESifh jynfe,ftpkd;&rsm;Mum; oabm

wlnDcsuf &&Sd&ef vkdonf/112 udpö 2 &yfvkH; ajyvnf&eftwGuf EdkifiHa&; aqG;aEG;rI? enf;ynm

ykdif;qkdif&m axmufyHYrIrsm; trsm;tjym; vkdtyfonf/ jrefrmYausmufpdrf;ESifh ausmufrsufwl;azmf

a&;vkyfief;rS tusdK;tjrwfrsm;udk EdkifiHom;rsm; rQa0cHpm;Edkif&eftwGuf jynfhpkH aumif;rGefonfh

tcGefaumuf,lrIrSm r&Sdrjzpf vkdtyfonf/

110 2011 jrefrmY0ifaiGcGefOya' tykd'f 6 ukdMunfhyg/

111 Andrew Bauer et al. .State-Owned Economic Enterprise Reform in Myanmar: The Case of Natural Resource Enterprises. (Natural Resource Governance Institute and Renaissance Institute: 2018). ukdMunfhyg/

112 Andrew Bauer et al., .Natural Resource Federalism: Considerations for Myanmar. (Natural Resource Governance Institute: 2018); Andrew Bauer et al., .Sharing the Wealth: A Roadmap for Natural Resource Revenue Sharing in Myanmar. (Natural Resource Governance Institute: 2016) ukdMunfhyg/

36


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2012 rS 2016 ckESpftwGif; jyKvkyfcJYonfh ausmufrsufjyyGJrsm;wGif ausmufpdrf;ESifh ausmufrsuf

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pdrf; trsm;pkudk 0,f,lonfh w½kwfu wpfESpfvQif ysrf;rQ ,l½kd 2 .6 bDvD,HeD;yg; (okdYr[kwf

2016 ckESpf aiGvJEIef;t& 2 .6 ,l½kd) wifoGif;rI &SdcJYonf[k xkwfjyefcJYonf/114

okdYaomfvnf; ausmufpdrf;vkyfief; twkdif;twmESifh ,SOfygu ,if;w&m;0ifxkwfjyefonfh udef;

*Pef;onf tjynfhtpkH r[kwf[k ,lqEdkifonf/ Oyrm 2014 wGif w&m;0if xkwfcJYonfh

ausmufpdrf;onf a':vm 5 .8 rS 30 .8 bDvD,Hxd &SdEdkifaMumif;? cefYrSef;csuf trsdK;rsdK;ay:wGif

rlwnfí Global Witness u wGufcsufxkwfjyefcJYonf/115

w&m;0if xkwfjyefcsuf r[kwfonfh ausmufpdrf;u@ wefzkd;cefYrSef;csuf trsm;pkrSm xkwfvkyfrI

ay: tajcjyKum wGufcsufjcif; jzpfonf/ xkwfvkyfrI ta&twGufESifh cefYrSef;aps;EIef;udk ajr§muf

113 MGE rS NRGI odkY wkduf½kduf xkwfjyefay;onfh ausmufrsufjyyGJ tcsuftvufay:wGif

tajccHygonf/ ,l½kd 1 bDvD,HrSm aiGtaMuacsonfh ta&mif;yrmP jzpfygonf/ ausmufrsuf

jyyGJwGif a&mif;cs&onfh ausmuf &mckdifEIef; trsm;pkudk aiGtaMuacsjcif; rjyKyg/ (atmufajcrSwfpk

79 ukdMunfhyg) ¤if;wkdYudk ysrf;rQ wGufcsuf&mwGif azmfjyxm;jcif; r&Sdyg/

114 UN Comtrade data (ukvukefoG,fa&; tcsuftvuf) (jrefrmEdkifiHrS wifoGif;onfrsm;udk w½kwfrS

xkwfjyefrI) ay:wGif tajccHygonf/ 2014 ckESpfwGif ausmufrsufESifh ausmufpdrf; ta&mif;

axmifwufoGm;onfudk w½kwfukefoG,fa&; tcsuftvufrsm;wGif awGU&onf/ e,fpyfa&;&m

y#dyu© pm&if;roGif;jzpfonfh ESpfrsm;rS tcsuftvufrsm; qkHoGm;jcif; (autkdifat ESifh jrefrm

ppfwyfMum; y#dyu©aMumifh 2013^14 ausmufpdrf; ukefoG,frI aESmifhaES;cJYonf) okdYr[kwf tjcm;

pDrHtkyfcsKyfa&; taMumif;jycsufrsm;aMumifh jzpfEdkifonf/

115 Global Witness, Jade: Myanmar’s ‘Big State Secret’ (2015) udkMunfhyg/ ausmufrsufu@

tjcm;cefYrSef;csufudk David Dapice, A Grand Bargain: What it is and why it is needed (Proximity Designs: 2016) wGifMunfhyg/

37


um wGufcsufjcif; jzpfonf/ jrefrmYausmufpdrf; wl;azmfrI wefzkd;trSefudk xkwfvkyfrI? aps;EIef;

,lqcsuf trsdK;rsdK;ay: rlwnf wGufcsufxm;onfudk ,cktcef;wGif wifjyxm;ygonf/

xkwfvkyfrI yrmP

2014^15 b@ma&;ESpfwGif ausmufpdrf;ukrÜPDrsm;onf ausmufpdrf; uDvkd*&rf 16 .3 oef;

(ygrpf{u wpfckrS 486 uDvkd*&rf xkwfvkyfcJYonf/ 2015^16 b@ma&;ESpfwGif ausmufpdrf;

uDvkd*&rf 35 .6 oef; (ygrpf{u wpfckrS 1108 uDvkd*&rf) xkwfvkyfcJYonf/ tpkd;&okdY owif;

ykdYjcif; rjyKcJYjcif;u xkwfvkyfrI yrmPudk avsmhusoGm;apEdkifonf/ ausmufvkyfuGufrsm;wGif

apmifhMunfhxdef;ausmif;rI tenf;i,fom &Sdjcif;aMumifh avsmhaygY owif;ydkYrIrsm; tBuD;tus,f

jzpfyGm;Edkifacs &Sdonf/116

ukrÜPDrsm;Mum; owif;ay;ydkYonfh ta&twGuf tBuD;tus,f uGJjym;aeonfudk EITI tcsuf

tvufrsm;wGif awGUEdkifonf/ EITI wGif yg0ifonfh ukrÜPD trsm;pkonf117 MGE ESihf tusdK;

wlzufpyf aqmif&GufMuonf jzpfaomaMumifh BuD;MuyfrI r&Sdonfh yk*¾vdu vkyfuGufrsm;xuf

ykdí wdusaom pm&if;&Sdrnf[k ,lqEdkifonf/ EITI wGif yg0ifonfh ukrÜPDrsm;onf 2014^15

b@ma&;ESpfwGif ygrpf{u wpf{urS ausmufpdrf; 1186 uDvkd*&rf xkwfvkyfonf/ tjcm;

ukrÜPDrsm; xkwfvkyfrI ysrf;rQta&twGufxuf 2 qcefY rsm;onf/ 2015^16 b@ma&;ESpfwGif

ygrpf{u wpf{urS ausmufpdrf; 4280 uDvkd*&rf xkwfvkyfonf/ ysrf;rQta&twGufxuf 4

qcefY rsm;onf/118

Z,m;uGuf A3 wGif xkwfvkyfrI taetxm; 2 rsdK;ay:wGif tajccHum ausmufpdrf;u@\

jzpfEdkifzG,f wefzkd;udk wGufcsufjyxm;onf/ xkwfvkyfrI tedrfhjzifh rSef;q&mwGif w&m;0if xkwf

jyefonfh ausmufpdrf; xkwfvkyfrIrSwyg; tjcm;pm&if;rsm;udk aygif;xnfhjcif; r&SdyJ wGufcsuf

rSef;qonf/ xkwfvkyfrI tjrifhjzifh rSef;q&mwGif ukrÜPDtm;vkH;onf EITI wGif yg0ifaeonfh

ukrÜPDESifh xyfwlusonfh EIef;xm;jzifh xkwfvkyfaeonf[k ,lqvsuf wGufcsuf rSef;qonf/

tjrifhEIef;jzifh rSef;qcsufwGif xkwfvkyfonfh ausmufpdrf;yrmP 59 &mckdifEIef;udk 2014^15

b@ma&;ESpf? 74 &mckdifEIef;udk 2015^16 b@ma&;ESpfwkdYwGif pm&if;rjyyJ xkwf,lcJYEdkifaMumif;

awGU&onf/

ysrf;rQaps;EIef;

tqifhowfrSwfcsuf wpfckESifh wpfckMum;? tqifhwljcif;Mum;wGif ausmufpdrf; t&nftaoG;?

aps;EIef; uGm[rIrSm BuD;rm;onf/119 Oyrmtm;jzifh 2014 ausmufrsufjyyGJwGif tqifh C

ausmufpdrf;udk 1 uDvkdvQif 3 ,l½kdrS 15 ,l½kdMum; a&mif;csonf/ yxrwef;pm; ausmufpdrf;udk

wpfum&ufvQif ,l½kd 500 (wpfuDvkdvQif ,l½kd 2 .5 oef;jzifh a&mif;csonf) rS wpfum&ufvQif

,l½kd 10000 (wpfuDvdkvQif ,l½kd oef; 50) jzifh a&mif;csonf/ (Z,m;uGuf A1 udkMunfhyg)

xkdYaMumifh t&nftaoG;jrifhonfh xkwfvkyfrI tav;csdef tenf;i,fonf xkwfvkyfrIyrmPwGif

tcsdK;rnDyJ yg0ifaeonf/

116 3/ i) xkwfvkyfrIay:wGif tcGefaumuf,ljcif;udk Munfhyg/

117 atmufajcrSwfpk 57 udkMunfhyg/

118 2014^15 ESifh 2015^16 b@ma&;ESpf EITI tpD&ifcHpmay:wGif tajccHum wGufcsufrI

jyKvkyfxm;ygonf/

119 erIemtjzpf owfrSwf tokH;jyKaomfvnf; ESpftvkduf tBuD;tus,f uGJjym;onfh ysrf;rQaps;EIef;udk

azmfjyEdkifjcif; r&Sdyg/ Oyrmtm;jzifh ausmufpdrf;aps;EIef;onf 2000 ESpfvnfykdif;wGif w&Sdefxkd;

wkd;wufvmNyD; 2013 odkYr[kwf 2014 tapmykdif;wGif tjrifhqkH;jzpfum aemufykdif;wGif avsmhus

oGm;onf/

38


EITI okdY ay;cJYonfh pkpkaygif; a&mif;cs&rIESifh aps;EIef;t& 2014^15 b@ma&;ESpfwGif a&mif;cs

&onfh ysrf;rQ ausmufpdrf;aps;EIef;rSm wpfuDvkdvQif 123 a':vm jzpfNyD;? 2015^16 wGif

wpfuDvkdvQif 104 a':vmjzifh a&mif;cscJYonf/120 ausmufrsufjyyGJ a&mif;csrIudk aps;NydKifwif'g

pepfjzifh aqmif&GufonfjzpfaomaMumifh tjrifhqkH;aps;EIef; &&Sdonf[k ,lqEdkifonf/ okdYaomf

vnf; w&m;0if a&mif;cs&onfh ausmufpdrf;onf aps;uGuf&Sd tqifhowfrSwfcsufESifh ukdufnDrI

&Sdr&Sdudk a&&mpGm azmfxkwfEdkifjcif; r&Sdyg/121

Z,m;uGuf A1 -tqifhtvkduf aps;EIef;owfrSwfcsuf (,l½kd) 2012 - 2016122

trsdK;tpm; ,lepf

ausmufrsufjyyGJ

2012

(49 Budrf)

2013

(50 Budrf)

2014

(51 Budrf)

2015

(52 Budrf)

2016

(53 Budrf)

2016

ESpfvnf

yxrwef;pm;

ausmufpdrf; t½kdif;

(Imperial Jade Rough)

1

um&uf

1000

-

17000

1000

-

15000

500

-

10000

500

-

10000

300

-

6000

500

-

20000

a&mif;wef;


(Commercial Jade Rough)

1 uDvkd

1500

-

250000

500

-

250000

750

-

200000

500

-

175000

500

-

270000

500

-

55000

t&nftaoG;jrifh


(High Grade Utility Jade)

1 uDvkd

10000

-

300000

7500

-

300000

7500

-

200000

5000

-

200000

5000

-

90000

10000

-

80000

A tqifh ausmufpdrf;

t½kdif;1 uDvkd 150 - 3000 100 - 2000 100 - 2000 100 - 1500 100 - 1500 100 - 1500

B tqifh ausmufpdrf;

t½kdif;1 uDvkd 75 - 150 50 - 100 50 - 100 50 - 100 50 - 100 50 - 100

C tqifh ausmufpdrf;

t½kdif;1 uDvkd 15 - 50 15 - 50 15 - 50 10 - 50 10 - 50 10 - 50

D tqifh ausmufpdrf;

t½kdif;1 uDvkd 5 - 15 5 - 15 3 - 15 3 - 10 3 - 10 3 - 10

Z,m;uGuf A2 wGif cefYrSef;xkwfvkyfrIESifh tqifhwpfckjcif;pDtvkduf owfrSwfaps;EIef;rsm;udk

ajr§mufjcif;jzifh ysrf;rQaps;EIef;udk wGufcsufxm;ygonf/ tqifhwpfckjcif;pDtvkduf yg0ifonfh

xkwfvkyfrI &mckdifEIef;udk Proximity Designs123 \ avYvmwGufcsufrIay:wGif tajccHygonf/

tqifhwpfckjcif;pD\ owfrSwfaps;EIef;taejzifh Z,m;uGuf A1 wGif MGE rS wGufcsufxm;onfh

120 2014^15 ESifh 2015^16 b@ma&;ESpf EITI tpD&ifcHpmay:wGif tajccHum wGufcsufrI

jyKvkyfxm;ygonf/

121 ausmufpdrf;wefzkd; jrifhrm;onfESifhtrQ arSmifckdxkwf a&mif;Edkifacs ykdrsm;onf/ ausmufrsufjyyGJwGif

t&nftaoG;edrfh ausmufrsm;twGuf tjrwfrsm;rsm; &avYr&SdaomaMumifh? ausmufrsufjyyGJ jyifywGif

a&mif;csavY&Sdonf[k vkyfief;&SifwpfOD;u ajymonf/

122 ausmufrsufjyyGJ a&mif;cs&rIay: tajccHNyD; MGE rS wGufcsufxm;onf/

123 David Dapice, A Grand Bargain: What it is and why it is needed (Proximity Designs: 2016) udkMunfhyg/

39


aps;EIef;tedrfhudk &,lxm;ygonf/124

Z,m;uGuf A2 - ausmufpdrf; ysrf;rQaps;EIef; wGufcsufrI aemufwpfrsdK;

2014^15 ESifh 2015^16 b@ma&;ESpf

2014^15 b@ma&;ESpf 2015^16 b@ma&;ESpf

ysrf;rSQ aps;EIef;

(,l½kdûDvkd)

ysrf;rQ xkwfvkyfrI

&mckdifEIef;

aps;EIef; x xkwfvkyfrI

ysrf;rSQ aps;EIef;

(,l½kdûDvkd)

ysrf;rQ xkwfvkyfrI

&mckdifEIef;

aps;EIef; x xkwfvkyfrI

2500000 0 .01 250 .0 2500000 0 .01 250 .0

750 3 .49 26 .2 500 3 .49 17 .5

100 6 .5 6 .5 100 6 .5 6 .5

50 10 5 .0 50 10 5 .0

15 20 3 .0 10 20 2 .0

3 60 1 .8 3 60 1 .8

pkpkaygif; ysrf;rQ ,l½kdûDvkd 292 .5 pkpkaygif; ysrf;rQ ,l½kdûDvkd 282 .8

pkpkaygif; ysrf;rS a':vmûDvkd 388 .7 pkpkaygif; ysrf;rS a':vmûDvkd 313 .8

aps;EIef;taetxm; 2 rsdK;pvkH;udk Z,m;uGuf A3 wGif tokH;jyKxm;ygonf/ aps;EIef;tedrfh

cefYrSef;rItwGuf EITI okdY ay;ykdYonfh a&mif;cs&rIay:wGif tajccHygonf/ aps;EIef;tjrifhtwGuf

A2 yg tcsuftvufrsm;ay:wGif tajccHygonf/

wefzkd; cefYrSef;jcif;

jynfhpkH pdwfcs&onfh tcsuftvufrsm; r&Sdjcif;aMumifh jrefrmYausmufpdrf; wl;azmfrI wefzkd;udk

cefYrSef;&ef tcuftcJ &dSaeqJjzpfonf/ txufwGif azmfjycJYonfhtwkdif; xkwfvkyfrIESifh aps;EIef;

rSef;qrIrsm;ay:wGif rlwnfNyD; vkyfief;vnfywf wefzkd;rSm wpfckESifhwpfck tBuD;tus,f uGJjym;

aeonf/ Z,m; A3 wGif xkwfvkyfrIESifh aps;EIef; tedrfh? tjrifhwkdYay:wGif tajccHNyD; ausmufpdrf;

xkwfvkyfrIwefzkd;udk wGufcsufxm;onf/

2014^15 b@ma&;ESpf ysSrf;rQaps;EIef; tedrfhjzifh

cefYrSef;csuf

ysSrf;rQaps;EIef; tjrifhjzifh

cefYrSef;csuf

avsmhaygY owif;ydkYrIEIef;

tedrfhjzifh cefYrSef;csuf 2288 6697


tjrifhjzifh cefYrSef;csuf 5183 15853

2015^16 b@ma&;ESpfysSrf;rQaps;EIef; tedrfhjzifh

cefYrSef;csuf

ysSrf;rQaps;EIef; tjrifhjzifh

cefYrSef;csuf


tedrfhjzifh cefYrSef;4091 11623

124 tqifhwpfckESifh wpfckMum;? tqifhwpfcktwGif;rSmyif t&nftaoG; jrifhvmonfESifhtrQ ausmuf

awGU&Sd&rI avsmhenf;vmonf/ Oyrm ausmufrsufjyyGJ wifcJYonfh a&mif;wef;tqifh ausmufrsm;onf

2014^15 wGif wpfuDvdk ,l½kd 2012 jzpfNyD;? 2015^15 wGif wpfuDvdk 1802 ,l½kd jzpfoGm;onf/

pkpkaygif;wefzkd;\ tedrfhqkH; &mckdifEIef;xd usqif;oGm;jcif; jzpfonf/ A1 wGif azmfjyxm;onfh tedrfh

owfrSwfcsufonf tv,ftvwf aps;EIef;ESifh eD;pyfonfh wefzkd;xufydkí pdwfcs&onfh ysrf;rQwefzkd;

&Sdonf/

Z,m;uGuf A3 - ausmufpdrf;u@

wefzkd;cefYrSef;csuf

(tar&duefa':vm

oef;aygif;) 2014^15

ESifh 2015^16

b@ma&;ESpf

40



tjrifhjzifh cefYrSef;csuf 14700 43551

owif;rykdYonfh xkwfvkyfrI r&Sd[k ,lqvQuf ausmufrsufjyyGJ ysrf;rQaps;EIef;ESifh wGufcsufygu

2014^15 wGif u@wefzkd; a':vm 2 bDvD,H &SdNyD;? 2015^16 wGif a':vm 3 .7 bDvD,H

&Sdonf/ aemufwpfrsdK;taejzifh xkwfvkyfrIwGif avsmhaygY owif;ay;ykdYrI trsm;tjym; &Sdonf[k

,lqvQuf? ausmufrsufjyyGJ ysrf;rQaps;EIef;xuf rsm;pGmykdonfh aps;EIef;ESifh wGufcsufygu xkwf

vkyfrI wefzkd;onf 2014^15 wGif a':vm 15 .5 bDvD,H? 2015^16 wGif a':vm 43 .1 bDvD

,H &Sdonf/

tjcm;,lqcsufwpfckrSm azmfjyyg tpGef; 2 zuf\ tvnfwGif &Sdonf/ Oyrm w&m;0ifudef;*Pef;

rsm;onf xkwfvkyfrI yrmPukd rSefuefpGm azmfjyEdkifonf[k ,lqum ysrf;rQaps;EIef;wGif avsmh

aygYwGufcsufygu u@wefzkd;onf 2014^15 wGif a':vm 6 .4 bDvD,H? 2015^16 wGif

a':vm 11 .2 bDvD,H &Sdonf/ ajymif;jyef (xkwfvkyfrIyrmP avsmhNyD;? ausmufrsufjyyGJ ysrf;rQ

aps;EIef;jzifh wGufcsufygu u@wefzkd;onf 2014^15 wGif a':vm 4 .9 bDvD,H? 2015^16

wGif a':vm 14 .3 bDvD,H &Sdonf/

(c) ausmufrsufu@ wefzkd;wGufcsufjcif;

ausmufrsufvkyfief; wefzkd;wGufcsufjcif;onf ausmufpdrf;wefzkd; wGufcsufjcif;xuf ykdí tcuf

tcJ rsm;onf/ apmifhMunfhrI aumif;pGm aqmif&GufEdkifjcif; r&Sdonfh yk*¾vdu vkyfuGufrsm;onf

ausmufrsuf xkwfvkyfrI\ 90 &mckdifEIef;txufudk xkwfvkyfonf/ EITI tcsuftvuf okdY

r[kwf ausmufrsufjyyGJ zGifhjyrIrsm;onf u@ESifhqkdifonfh tcsuftvuf okdYr[kwf ukd,fpm;jyK

Edkifonfh tcsuftvufrsm;udk ay;EdkifpGrf; r&Sdyg/

ausmufrsufjyyGJ ausmufrsufa&mif;cs&rI (2015^16 wGif a':vm 7 .3 oef;)125 ESifh ukefoG,fa&;

tcsuftvufMum; (2015 ckESpfwGif jrefrmEdkifiHrS ywÅjrm;ESifh eDvm a':vm 127 oef;zkd; oGif;

cJYonf[k ukefoG,fzuf EdkifiHrsm;u xkwfjyefonf) uGm[csuf tvGefBuD;rm;onf/126 ausmuf

pdrf;uJYokdYyif tpkd;&xkwfjyefonfh udef;*Pef;rsm;onf u@\ wefzkd;atmuf rsm;pGm avsmhenf;

aeonf[k ,lqEdkifonf/

,cktcef;wGif jrefrmYausmufrsufu@ wefzkd;udk ½Iaxmifh 2 rsdK;rS cefYrSef;xm;ygonf/ yxr

taejzifh w&m;0if xkwfvkyfrI yrmPESifh pHaps;EIef;rsm;ay:wGif tajccHNyD; jzpfEdkifacs&Sdonfh

wefzkd;udk wGufcsufjcif;jzpfonf/ 'kwd,taejzifh &&Sdxm;onfh ukefoG,fa&; tcsuftvufrsm;

ay: rlwnfum xkwfvkyfrIwefzkd; jzpfEdkifacsudk aqG;aEG;jcif; jzpfonf/

xkwfvkyfrI tajccHESifh cefYrSef;jcif;

ausmufpdrf;uJYokdYyif ausmufrsufu@ wefzkd;udkvnf; xkwfvkyfrI yrmPESifh cefYrSef;aps;EIef;

ajr§mufjcif;jzifh cefYrSef;Edkifonf/ 2015^16 wGif ausmufrsufa&mifpkH um&ufaygif; 13 .5 oef;

xkwfcJYonf[k xkwfjyefcJYonf/ &&Sdxm;onfh tcsuftvufrsm;t& avsmhaygYpm&if;jyrI yrmP

udk cefYrSef;Edkifjcif; r&Sdojzifh xkwfjyefxm;onfh yrmPudkyif ukdifpGJ wGufcsufonf/

ausmufrsufxkwfvkyfrI wefzkd;udk ,if;xkwfjyefrIay:wGif tajccHNyD; aps;EIef; 3 rsdK;jzifh wGufcsuf

125 2015^2016 EITI tpD&ifcHpm

126 ukvukefoG,fa&; tcsuftvuf (UN Comtrade data) ay:wGif tajccHxm;ygonf/ (jrefrmEdkifiHrS

wifoGif;onfh EdkifiHrsm;rS xkwfjyefcsuf)

41


xm;onf/ (Z,m;uGuf A3 udkMunfhyg) ausmufrsufjyyJGwGif a&mif;cs&onfh ausmufrsuf

trsm;pkrSm t&nftaoG; tvGefedrfhonf/ xkdYjyif aps;NydKifpepfjzifh a&mif;csjcif; r[kwfyg/127

ausmufrsufjyyGJ ysrf;rQaps;EIef;jzifh wGufcsufygu 2014^15 wGif wpfum&ufvQif 7 a':vm?

2015^16 wGif wpfum&uf 4 a':vmjzifh a&mif;cscJYonf/ udk;um; tokH;jyKonfh pHaps;EIef;onf

u@wefzkd;udk rsm;pGm edrfhusoGm;aprnf jzpfonf/ 2015^16 wGif ausmufrsufjyyGJ aps;EIef;jzifh

wGufcsufygu pkpkaygif; xkwfvkyfrIonf a':vm 52 oef; jzpfonf/ ,if;ESpftwGuf jrefrmEdkifiH

rS wifykdYonfh &wemrsm; wefzkd;udk tjcm;EdkifiHrsm;\ xkwfjyefcsufrSm ,if;yrmPxuf 2 q

rsm;onf/

Z,m;uGuf A4 wGif aps;EIef; 2 rsdK;udk udk;um;wGufcsufxm;onf/ yxrwpfcktaejzifh 2014^

15 twGif; Gemfields u a&mif;cscJYonfh rkdZrfbpf ywÅjrm;\ ysrf;rQaps;EIef; okdYr[kwf

wpfum&uf 25 a':vm aps;EIef;udk tokH;jyKygonf/128 Gemfields aps;NydKifavvHjzifh a&mif;cs

onfjzpfaomaMumifh ,if;aps;EIef;onf aps;uGufaygufaps; eD;pyfonf[k ,lqEdkifonf/ okdY

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42


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43


udk;um;

Andrew Bauer, “Natural Resource Federalism: Considerations for Myanmar”

(Natural Resource Governance Institute: 2018).

Andrew Bauer, Lorenzo Delesgues and Paul Shortell, “Sharing the Wealth: A

Roadmap for Natural Resource Revenue Sharing in Myanmar” (Natural Resource

Governance Institute: 2016).

Andrew Bauer, Arkar Hein, Khin Saw Htay, Matthew Hamilton and Paul Shortell,

“State-Owned Economic Enterprise Reform in Myanmar: The Case of Natural

Resource Enterprises” (Natural Resource Governance Institute and Renaissance

Institute: 2018).

Chan Mya Htwe, “Tribunal to investigate gem association embezzlement claims”

Myanmar Times, 2 June 2016.

Melissa Crouch, “Access to Justice and Administrative Law in Myanmar” (USAID:

2014).

David Dapice, ”A Grand Bargain: What it is and why it is needed” (Proximity

Designs: 2016).

Gem and Jewelry Institute of Thailand, “Thailand Colored Stone Industry Review

2015” (June 2016).

Gemfields, “Annual Report and Financial Statements 2016” (2017)



Global Witness, “Jade: Myanmar’s ‘Big State Secret’” (2015).

Htet Naing Zaw, “Military Officers Transferred Over Jade Mine Bribes, Killings in

Rakhine” The Irrawaddy, 23 May 2018.

Htoo Thant, “Companies smuggling raw jade stones busted,” The Myanmar Times,

2 March 2017.

Emma Irwin, Myanmar EITI Gemstone Scoping Study (Myanmar Extractive

Industries Transparency Initiative: 2016).Kyaw Mozambique Extractive Industries

Transparency Initiative, “Final Report of the Independent Administrator of EITI in

Mozambique” (February 2018).

Myo Min, “Police Arrest 20 For Jade Smuggling in Myanmar’s Hpakant,” Radio Free

Asia, 14 February 2017.

Myanmar Extractive Industries Transparency Initiative, “Report for the Period April

2013 - March 2014” (2015).

Myanmar Extractive Industries Transparency Initiative, “EITI Report for the Period

April 2014 - March 2015” (2018).

Myanmar Extractive Industries Transparency Initiative, “EITI Report for the Period

April 2015 - March 2016” (2018).

Myanmar Gems Enterprise, Licensing Directives (unpublished).

44


Myanmar Gems Enterprise, “Those who search for jade illegally: The Ye Ma Say”

(undated briefing).

Myanmar Gems Enterprise, Valuation Directives (unpublished).

Myanmar Gemstone Law (1995).

Myanmar Gemstone Law (2018) (draft).

Myanmar Income Tax Law (2011).

Natural Resource Governance Institute, “Primer: Fiscal Regime Design” (2015).

Natural Resource Governance Institute, “State Participation and State-Owned

Enterprises” (March 2015).

Natural Resource Governance Institute, “Transfer Pricing in the Mining Sector:

Preventing Loss of Income Tax Revenue” (August 2016).

Mia Newman “Multifaceted: Governance and Confict Risks in Myanmar’s Ruby

Industry” (Natural Resource Governance Institute: 2018).

Organisation for Economic Co-operation and Development (OECD), “Guidelines

on Corporate Governance of State-owned Enterprises” (2015).

Aaron Sayne, Erica Westenberg and Amir Shafaie, “Owning Up: Options for

Disclosing the Identities of Beneficial Owners of Extractive Companies” (Natural

Resource Governance Institute: August 2015).

Second Amendment to the Myanmar Gemstone Law (2016).

Paul Shortell, “Does Myanmar Need a Gemstone Law?” The Myanmar Times, 25

January 2017.

Paul Shortell and Emma Irwin, “Governing the Gemstone Sector: Lessons from

Global Experience” (Natural Resource Governance Institute: May 2017).

Transparency and Accountability Network of Kachin State, “Beyond Liability:

Preliminary Report on Jade Mining” (2016).

Union Tax Law (2014).





45


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ywf0ef;usifxdef;odrf;a&; 0efBuD;Xme? pDrHudef;ESifh b@ma&; 0efBuD;Xme? Global Witness? the Myanmar Alliance for Transparency and Accountability (MATA)? urÇmYbPf ESifh ulnD tBuHjyKay;cJYMuonfh at;MunfomaqG? David Dapice? Katarina Kuai? Nicola Woodroffe? Sebastian Sahla ESifh &efaemiftkyf

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