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按照我国矿产资源补偿费征收管理的相关规定,铁矿资源补偿费的计征是以原矿为计征对象的。但国内铁矿石原矿的价格未形成完善的市场,价格的合理性存在疑问。运用成本分析法分析铁精矿的生产成本构成,按照采矿成本占采选成本的比例关系原理研究铁矿石原矿的合理定价,并对计价系数的影响因素进行具体分析,确定原矿品位对计价系数的影响。通过选取国内代表性的铁矿石生产企业样本,分析原矿品位—计价系数趋势分布特点,建立计价系数计量模型,可以针对各铁矿石原矿品位计算对应的计价系数。最后,为使补偿费征收工作易于操作,提出按品位区间确定计价系数的建议,为铁矿资源补偿费的征收提供合理的解决方案。
According to China’s mineral resources compensation fee collection and management of the relevant provisions of the iron ore resource compensation fee is calculated based on the ore for the levy of the object. However, the price of the domestic iron ore ore does not form a sound market, there is doubt about the rationality of the price. Cost analysis method is used to analyze the production cost structure of iron ore concentrates. The reasonable pricing of iron ore ore is studied in accordance with the principle of the proportion of mining cost to the cost of ore dressing. The influencing factors of the pricing factors are analyzed concretely, Impact. By selecting the representative samples of iron ore production enterprises in China and analyzing the characteristics of ore grade - the trend distribution of price coefficient, the pricing model of pricing coefficient is established, and the corresponding pricing factors can be calculated for each ore grade of iron ore. Finally, in order to make the collection of compensation fee easy to operate, a suggestion is put forward to determine the pricing coefficient according to the grade interval so as to provide a reasonable solution for the collection of compensation fees for iron ore resources.