Research On Evaluation System Of Mining Right Cost In Chongqing

Mineral resources is the important material base of national economy and social development. The utilize of the mineral resources plays an important role in the economy development of china. As is known to all,mineral resources are scarce and irregenerative resource. It is need us to utilize resource effectively and reasonably. So the scientific and reasonable mineral industry tax fee system is building,it is important method for the sustainable utilization of mineral resources. The charge system of mining right cost is one of the very important embodiment of state ownership of mineral resources. It is the main method of the regulation on differential income of mine enterprises. The charge system of mining right cost is not perfect. The evaluation value of mining right is too low. The mineral resources is cheaper obtained by some mine enterprises. National interests is lost and mineral resources is wasted seriously. In order to maint mineral resource sustainable development,we research the mineral resource of Chongqing,and the research subject about evaluation system of mining right cost of Chongqing is proposed. It has great practical importance to perfect the charge system of mining right cost.This paper based on an analysis of the status of mineral resource utilization, the opinion of the prefect mineral industry tax system is proposed. Especially, it is very important to perfect the charge system of mining right cost. The history and present situation of the mining right evaluation is described. Propose the main content and technical route of this research.Firstly,using the method that the theoretical analysis,investigation and expert judgment,analyzing of the theory and method of the value of mining right,combining with the characteristics of Chongqing′s mineral resources,according to the principle of the evaluation index system of mining right cost,some preprocessing methods of the evaluation index of mining right cost are given,and the evaluation index system of mining right cost is established.Secondly,the evaluation method based on the evaluation index system of mining right cost is put forwarded. Using the clustering analysis method to research category division of mineral resources in Chongqing. Using the evaluation method(Discounted Cash Flow,income approach,income rights method,the market comparison approach and so on) to evaluate each kinds of mineral resources to establish a charge standard for mining right cost. Meanwhile,the author proposed specific procedure to research the charge standard of mining right cost. Researching on the evaluation of coal mining right cost under the empirical analysis of Chongqing′s mining right of coal resources. The paper used the clustering analysis method to research category division of coal resources by the 33 examples of Chongqing′s coal enterprises. The charge standard of Chongqing′s mining right cost is decided. The research shows that charge standard is feasible.Finally,the paper also gives relevant policy measures and suggestions of the mining right cost in Chongqing. It is favor of the charge system of mining right cost.In this paper,the mineral resource endowment,economy,mining and society factors are considered. It makes up the limitation of evaluation of mining right cost in economic aspect. The rationality and comprehensiveness of the value of mining right is improved. The study conclusion has the realistic guiding meaning and really promote the collecting fees work of mining right cost.