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作 者:张华 ZHANG Hua(Chinese Academy of Natural Resources Economics,Beijing 101149)
出 处:《中国国土资源经济》2019年第9期70-75,共6页Natural Resource Economics of China
摘 要:矿业权出让收益是国家所有者权益的一部分,在各省份制定的矿业权出让基准价中,对矿业权人影响重大的资金时间价值问题基本上没有考虑。文章认为矿产资源价值是由地质勘查劳动创造的价值和所有者权益共同组成,矿产资源的价值量等于矿产资源的绝对矿租、级差矿租和垄断矿租之和,也等于采矿权出让收益、采矿权占用费、资源税的总和。矿产品的价值是由市场所需的开采最劣等资源的成本所决定的,矿产资源价值需要全部转移到矿产品价值之中。在此基础上,构建了区域性矿产单位矿产品采矿权出让收益的计量模型。The mining rights transfer revenue is a part of the State-owned equity.In the benchmark prices of the mining rights transfer in various provinces,the time value of funds has a significant impact on the holder,but normally it has not been taken into account.The paper considers that mineral resources value is composed of the value created by geological exploration labor and the owner's equity.Mineral resources value equals to the sum of absolute ore rent,differential ore rent and monopoly ore rent of mineral resources,also equals to the sum of the mining rights transfer revenue,the occupancy fee of mining rights and the resource tax.The value of mineral products is determined by the cost of exploiting the most inferior resources according to the market requirements.Mineral resources value needs to be entirely transferred to the value of mineral products.On this basis,a measurement model of mining rights transfer revenue of unit mineral products is constructed in regional minerals.
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