企业因需要发生一些探矿权、采矿权价款及费用等如何列支,所得税前是否允许扣除,本文首先矿产资源的所有权的特殊性说起,顺序介绍了采探矿权发生的费用及价款说明所得税前处理,采探矿权没有使用价值后的处理。 Because of the need of some prospecting rights, mining rights price and expenses, etc., the enterprise should deduct whether it is allowed before income tax or not. In this paper, the particularity of the ownership of mineral resources is introduced firstly, and then the expenses and price of the exploration and mining rights are introduced in sequence Processing, mining exploration right after the value of the use of no treatment.