论探明的矿产储量计价和资源税

Resources Evaluation of the proven Reserves of Mineral Deposits and the Tax on Resources

探明储量的价值应包括实际勘查成本、第二形态级差矿租、第一形态级差矿租、绝对矿租和平均利润。分析了超额利润与勘查资源税的来源。

The value of proven reserves of a mineral deposit should include the practical prospecting cost,the first and the second formsdifferential ore rent,the absolute ore rent and average profit.In this paper the sources of superprofit and resource prospecting taxare analysed.