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本文在分析矿产资源税课征对象的基础上，提出了矿产资源丰度系出的量化计算 方法，并就以矿产资源丰度系数为依据征收资源税的方法做了分析探讨．
Based on the analysis of the object of mineral resources tax, this paper puts forward the quantitative calculation method of mineral resources abundance, and analyzes and discusses the method of resource tax based on the abundance coefficient of mineral resources.