| 爆炸物品常量的确定及矿产资源管理探讨 |
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| 作者单位： | ;1.北京市公安局门头沟分局;2.北京正泰恒通爆破工程有限公司 |
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| 摘 要： | 考虑现行矿产资源税的收缴不合理,通过研究爆炸物品常量管理方法,并建立数学模型进行论证,提出了爆炸物品常量管理的含义、方法、依据。以其在门头沟非煤矿山、煤矿企业爆炸物品管理中的具体应用为例,探讨了矿产资源的管理方法,建立了相应的税改模型,促进了地方危险品的管理,同时也能够有效地防止偷税漏税。
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| 关 键 词： | 爆炸物品 矿产资源税 税改模型 |
MINERAL RESOURCES MANAGEMENT BASED ON THE DETERMINATION QUANTITY OF EXPLOSIVE MATERIAL |
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| Abstract: | Considering the characteristics of unreasonable mineral resources tax in operation,the meaning,method,basis of quantity management of the explosive material have been put forward by studying management methods of the explosive material quantity and establishing mathematical model and then simulated and analyzed it.Taking the practical application of explosive material management in non-coal mines and coal mines in Mentougou area for example,the management method about explosive quantity was discussed and tax reform model was established,thus could promote management of the explosive dangerous goods and also prevent tax evasion. |
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| Keywords: | Explosive material Mineral resource tax Tax reform model |
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