| 矿业税费对矿业权价值影响的定量分析 |
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| 引用本文： | 刘朝马. 矿业税费对矿业权价值影响的定量分析[J]. 金属矿山, 2003, 0(6): 11-13 |
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| 作者姓名： | 刘朝马 |
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| 作者单位： | 浙江大学 |
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| 基金项目： | 国家自然科学基金资助项目 (编号 :79960 0 0 5 ) |
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| 摘 要： | 应用矿业权估价的收益现值法模型，通过对江西某铜硫矿采矿权价值的计算，定量分析各种矿业税费(增值税、资源税、资源补偿费)变化对采矿权价值的影响，以期为矿业税赋的制定提供定量化的工具。
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| 关 键 词： | 矿业税费 矿业权价值 收益现值法模型 采矿权价值 增值税 资源税 资源补偿费 定量分析 |
| 修稿时间： | 2003-03-12 |
Quantitative Analysis of Effect of Mineral Taxes on Valuation of Mineral Property |
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| Z]Liu Chaoma. Quantitative Analysis of Effect of Mineral Taxes on Valuation of Mineral Property[J]. Metal Mine, 2003, 0(6): 11-13 |
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| Authors: | Z]Liu Chaoma |
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| Abstract: | Discounted cash flow method for the evaluation of mineral property was used in the valuation of the mineral property of a Jiangxi Copper sulfur mine to make a quantitative analysis of the effect of the change in various mineral taxes (added value tax,resource tax,resource compensation fee etc.) on mineral property evaluation,aiming at providing a quantization tool for working out the mineral taxes policy. |
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| Keywords: | Mineral taxes Mineral property Value Quantitative analysis |
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