露天铁矿禀赋优势等级划分和合理矿业税费的研究  

THE NATURAL ENDOWMENT SUPERIORITY CLASSIFICATION OF STRIP IRON MINE AND RATIONAL MINING TAXES

作　　者：刘保顺[1] 袁怀雨[1] 李克庆[1] 

机构地区：[1]北京科技大学土木与环境工程学院,北京100083

出　　处：《地质与勘探》2003年第4期69-72,共4页Geology and Exploration

摘　　要：利用自组织神经网络,对我国主要露天铁矿进行了禀赋优势等级划分。权利金大小的确定,应以铁矿资源的资产评估为基础,资产评估时合理成本的取值应是评估矿山所在同一等级矿山的平均成本。矿产资源的原有价值是权利金征收的对象。最后以歪头山为实例,计算了铁矿资源的原有价值和权利金。结果表明,目前对歪头山铁矿征收的税费仍然偏高。With self-organization neutral net, the main strip mines are classed on their natural endowment superiority. Before the decision of rational mining taxes, mineral resources asset must be evaluated. To evaluate mineral resources, the rational operating cost should be the average cost of the same class mines, not the actual operating cost. The mineral resources original value is the object to levy royalty. As an example, the mineral resources original value and the royalty are calculated in Waitoushan iron mine. The result shows that the tax in Waitoushan is still higher.

关 键 词：露天铁矿 禀赋优势 等级划分 矿业 税费 权利金 资产评估 原有价值 

分 类 号：F407.1[经济管理—产业经济] P618.31[天文地球—矿床学]