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投稿时间:2021-11-09
投稿时间:2021-11-09
中文摘要: 为建立公平竞争、协调发展的矿产资源开发秩序,切实维护国家矿产资源所有者权益,采矿权出让时,其出让收益按照评估价值、市场基准收益价值就高原则确定。采用不同的计量基础,其确定的采矿权出让基准收益将存在一定的差异。以具体采矿权为实例,分别以保有资源储量、可采储量、评估利用资源储量为计量基础确定其出让收益。通过对比分析,确定以评估利用资源储量作为采矿权出让收益计量基础,可最大限度地保障国家矿产资源所有者权益,同时也可兼顾采矿权受让方的利益。
Abstract:In order to establish a fair and coordinated development order of the mineral resources and maintain the interests of the national mineral ownership, the transfer proceeds shall be determined in accordance with the principle of high assessed value and market benchmark return value when the mining right is transferred. With the different measurement bases, the granting fee of the mining rights was different. Taking the specific mining rights as examples, the transfer income of these mining rights is determined based on the measurement of retained resource reserves, recoverable reserves and the utilization resource reserves. Through analyzing comparatively, the utilization resource reserves in the mining rights evaluating was determined as the measurement bases. It can not only achieve the interests of the mining rights transferee, but maintain the interests of national mineral resources ownership comprehensively.
keywords: ownership equity mining rights benchmark price mineral resource reserves workable mine reserves granting fee
文章编号:20220101 中图分类号:F407.1
基金项目:
引用文本:
段佳辉,张高禅,吴秀仪,邓海.浅析采矿权出让收益计量基础[J].铜业工程,2022,(1):1-4


