扣除已缴纳采矿权价款问题研究

The analyses of how to deduct paid mining rights price problem

采矿权价款评估中,时常会涉及扣除从评估基准日至采矿权有偿延续结束这段时间已经缴纳采矿权价款的资源储量问题。本文结合案例,以目前常用的三种资源储量扣除方法,用"收入权益法"对矿业权进行了评估,并对三种方法进行分析。分析认为,应先确认出评估基准日至采矿权有偿延续结束这段时间内,矿山已经缴纳采矿权价款的可采储量,然后按照矿山实际生产规模,进行扣减,更合理一些。

Mining rights price assessment, sometimes involving deducted already paid resources problem of the price of the mining right from the valuation date to the end of the mining right to compensation for the continuation. In this paper, with the common method of three kinds of deduct resources, to evaluate the mining right use ＂income equity method ＂ combining with the case. Analysis that it is more reasonable that first we should confirm the mine has paid the price of mining right of recoverable reserves from the valuation date to the end of the mining right to compensation for the continuation,then deduct the reserves according the actual production scale in mine.