基于煤炭资源资产评估的合理资源税研究

The study of reasonable resource tax based on capital evaluation of coal resource

煤炭资源资产评估,是实行煤炭资源资产化管理的重要基础工作,是煤炭资源资产管理、合理确定煤炭资源税、资源补偿费及矿业权价格的基础工作。本文根据煤炭资源资产的评定值,从经济方面定量地评价煤炭资源的优劣,根据评价结果对煤炭资源进行分类,不同类别的资源课以不同税率的税收,可以达到合理征收煤炭资源税的目的。

Asset evaluation of coal resource is the important basic work of implementing its capitalization management and fixing on the coal resource tax,the compensation for resource and the price of mining right.In light of the assessing value of capital evaluation of coal resource,the coal resource is quantitively evaluated from economic;and based on the evaluation result,the coal resource is classified,and the tax imposition of the different tax ratios is actualized for different resource to administrat the tax of coal resource reasonably.