【摘要】 我国砂石资源具有总量大、分布广、需求多、开采易的特点,国家对砂石矿采矿权以招标、拍卖、挂牌的方式进行出让。本文在探讨砂石矿产品的价值和价格的基础上,认为砂石矿的国家所有者权益主要体现为级差收益,级差收益包括砂石矿采矿权出让环节征收的出让收益和开采环节征收的资源税,并构建了砂石矿的出让收益计算模型,提出了合理征收砂石采矿权出让收益和确定砂石矿的资源税税率,做好砂石矿区域性宏观调控的措施建议。更多还原

【Abstract】 Sandstone resources have features of total big,and distribution wide,and needs more,and mining easy in China.The government uses method of tender and auction for transfer of sandstone mining rights.The authors discuss value and price of sandstone resources.The country owners benefit of sandstone mine mainly reflected differential incomes that include sell interest of sandstone mining rights and resources tax.Calculation model of transfer returns for sandstone mine is built.Finally the authors put forward countermeasure suggestions of reasonable collection interest of sandstone mining rights and setting resources tax rate and regional macro-regulation.更多还原