摘要
2016年,随着辽宁省财政厅关于调整资源税税率文件的出台,硼矿石开采企业面临着前所未有的挑战,硼矿原矿税率达到了13%。文件提出对符合条件采用充填法采矿的矿山,资源税减收50%。充填法采矿多数应用于贵金属及有色金属领域,在硼矿石开采中应用较少。论文从上向分层充填采矿法的工艺与优缺点入手,以金玛集团栾家沟硼矿为例,对上向分层充填采矿法在硼矿开采中的应用进行分析。
In 2016, boron ore mining enterprises faced unprecedented challenges with the introduction of the document on adjusting the tax rate of resource tax issued by the finance department of Liaoning Province, and the tax rate of raw boron ore reached 13%. The document proposes to reduce resource tax by 50% for qualified mines that adopt filling method. The filling method is mostly used in the field of precious metals and nonferrous metals, but less used in boron ore mining. Taking Luanjiagou boron mine of Jinma Group as an example, this paper analyzes the application of the upward slicing and filling method in boron ore mining based on the technology and advantages and disadvantages of the upward slicing and filling method.
作者
蔡福源
刘庆臣
CAI Fu-yuan;LIU Qing-chen(Liaoning Huanyu Mining Consulting Co. Ltd., Shenyang 110032, China)
出处
《中小企业管理与科技》
2019年第6期157-158,共2页
Management & Technology of SME
关键词
上向分层充填采矿法
硼矿
工艺
upward slicing and filling mining method
boron rock
technology