礦業(yè)權(quán)評估參數(shù)確定

1、礦業(yè)權(quán)評估參數(shù)確定指導意見礦業(yè)權(quán)評估參數(shù)確定指導意見中國礦業(yè)權(quán)評估師協(xié)會中國礦業(yè)權(quán)評估師協(xié)會編著編著目錄第一章總則.............................................................................................................................1第二章稅費類參數(shù).............................

2、........................................................................................22.1參數(shù)說明......................................................................................................................22.2政策

3、文件的處理原則..................................................................................................22.3稅費優(yōu)惠和減免處理原則..........................................................................................22.4主要稅費的確

4、定和選取..............................................................................................22.4.1增值稅.................................................................................................................

5、..22.4.2城市維護建設稅...................................................................................................42.4.3教育費附加...............................................................................................

6、............42.4.4企業(yè)所得稅...........................................................................................................52.4.5安全費用................................................................................

7、...............................62.4.6維簡費...................................................................................................................72.4.7礦產(chǎn)資源補償費....................................................

8、...............................................82.4.8資源稅...................................................................................................................92.4.9保證金和基金.....................................

9、................................................................102.4.10存、貸款利率...................................................................................................10第三章礦產(chǎn)品市場價格...............................

10、............................................................................103.1參數(shù)說明....................................................................................................................103.2礦產(chǎn)品市場價格的確定原則..

11、..................................................................................113.3礦產(chǎn)品市場價格確定的基本方法............................................................................113.4需注意的問題................................

12、............................................................................11第四章技術(shù)經(jīng)濟類參數(shù)...........................................................................................................124.1生產(chǎn)能力................

13、....................................................................................................124.2評估計算年限............................................................................................................1

14、54.3后續(xù)地質(zhì)勘查投資....................................................................................................164.4固定資產(chǎn)投資.................................................................................................

15、...........174.5固定資產(chǎn)殘（余）值................................................................................................204.6固定資產(chǎn)更新投資......................................................................................

16、..............204.7流動資金....................................................................................................................214.8土地使用權(quán)及土地費用..................................................................

17、..........................224.9總成本費用................................................................................................................234.10產(chǎn)品方案..............................................................

18、....................................................274.11銷售收入..................................................................................................................284.12采選（冶）技術(shù)指標.............................

19、.................................................................294.13采礦權(quán)權(quán)益系數(shù)......................................................................................................294.14礦產(chǎn)開發(fā)地質(zhì)風險系數(shù)........................

20、..................................................................314.15效用系數(shù)和調(diào)整系數(shù)..............................................................................................324.16投資收益率與投資利潤率............................

21、..........................................................334.17折現(xiàn)率......................................................................................................................34附錄：礦業(yè)權(quán)評估參數(shù)確定參考資料.................