改善矿业权价款评估方法及征收制度  

IMPROVEMENT OF THE EVALUATION METHODS AND THE LEVY SYSTEM OF MINING RIGHTS

作　　者：袁怀雨[1] 刘保顺[1] 李克庆[1] 

机构地区：[1]北京科技大学地质研究所,北京100083

出　　处：《地质与勘探》2002年第1期58-62,共5页Geology and Exploration

摘　　要：《矿业权评估指南》在理论和评估方法上还存在一些问题。建议基本用一种方法———合理利润加重置成本法进行矿业权资产价值评估。实行矿业权有偿获得制以前已经开采的矿山 ,也要普遍分期交纳尚未开采的矿产资源的采矿权价款。There are something questionable on the theory and the evaluation methods in'The Guideline of Mining Rights Evaluation'. Both of the prospecting rights and the mining rights can be evaluated by the basic method--the sum of the reasonable profit and the reset cost. Mines, which operated before the mining rights system took effect, should also pay mining rights of un-mined mineral resources by stages.

关 键 词：矿业权 资产评估 权利金 合理利润加重成本法 矿产资源 

分 类 号：F407.1[经济管理—产业经济]