Research On The Estimation Method And Improvement Of Mining Rights Transfer Rate Of Retur

With the progress of society,the country attaches more and more importance to mineral resources,and various systems of mineral resources are also constantly improved.In 2017,China issued the Reform Plan of the Mineral Resources Rights Fund System,and clearly stipulated that there are two forms of transfer income collection: the form of transfer income collection and the form of transfer return rate collection.Since the reform,the whole country has mainly adopted the form of transfer income collection.This form of collection leads to a significant increase in the tax burden for mining enterprises,the internal capital operation is tight,and the burden of enterprises is excessive,which is not conducive to the development of enterprises.In order to maintain the sustainable,stable and healthy development of mining enterprises,the mining industry suggests to increase the implementation Let the yield levy form.In the form of transfer yield to collect in the social voice is very big.The implementation of the form of transfer yield collection,the estimation of transfer yield is the key.At present,there are two existing methods to estimate the rate of transfer: one is the calculation method based on the transfer amount,and the other is based on the basic data of inventory.However,these two kinds of methods have some defects and deficiencies.Therefore,this paper studies the previous previous research,and combs and summarizes the asset appraisal and mining right evaluation theory,engineering economics,finance and so on Based on the theory,it comprehensively analyzes the defects and deficiencies of the two existing two methods of calculating the mining right transfer yield,and analyzes and improves the two methods according to the equivalence principle of the amount of the transfer income and the transfer yield.This paper intends to take the mining right of M lead-zinc mine as the research object,and concludes that the mining right transfer yield rate of this mineral species also provides a useful reference for the estimation of the mining right transfer yield rate of other minerals.