成本视角的矿产资源价值及测算模型

The value of mineral resources and calculation model on cost perspective

矿产资源的价值构成不合理,既是造成需求旺盛下普遍认为的"矿产资源价格偏低"的直接原因,也是造成过去矿产品市场低迷时普遍认为的"矿山企业资源税费负担重"的直接原因。当前矿产资源价格偏低的主要根源:一是引导矿产资源价格的矿产资源的价值构成不完整;二是以不完整的构成为基础的矿产资源有偿取得和有偿使用成本,存在税费缺项、费率固定和费率较低所造成。

An unreasonable value of mineral resources is that caused directly by the widespread view the ＂low prices of mineral resources,＂ and also the ＂mining resources tax and fee burden on＂ past when the general market downturn. The current low prices of mineral resources in the main causes： First, guided the prices of mineral resources in the value of mineral resources do not constitute a complete. Second, the integrity of the structure is not based on mineral resources and paid in compensation for the use of cost, lack of existing taxes and fees, fixed rates and a lower rate.