矿产的资产评估方法与矿业权流转价格、矿业税费征收标准的关系

ON THE RELATIONSHIP OF GEOLOGICAL ASSETS EVALUATION AND CIRCULATION PRICE OF MINING RIGHT WITH MINING TAXING STANDARD

论证了对矿产资源作为一种国有资产进行资产评估,评估对象应是其原有价值,即开发它的超额利润———绝对地(矿)租和第一形态级差地(矿)租,也就是净现值。大部分应以资源税的形式收归国有;小部分可由矿产勘查、开发者分享。矿业权流转的价格应该由勘查、开发投资及其资金平均利润,再加少量、合理的上述超额利润构成。现行矿业税费征收标准过高。

The evaluation of mineral resources should set the original value, that is, its extra profit (absolute land rent) and the first differential rent (net present value) as its evaluation objective. Most of it should be given to the state in the form of taxing; the limited part is shared among explorers and miners of mines. The circulation price of mining right comprises exploration and mining investment, average profit and reasonable small amount of the extra profit. The present taxing standard is fairly high.