矿产资源补偿费征收管理工作问题探讨

Study on Management of Levying Mineral Resources Compensation Fees

摘要:

矿产资源补偿费制度作为矿产资源开发监督管理制度中的一项重要内容，能有效地的保证国家矿产资源所有权益。该文就矿产资源补偿费征收工作中对矿产品的定义、销售收入的核算和回采率系数的核定等方面的争议进行了探讨，并结合工作中常见实例及解决方法提出针对性建议。

Abstract:

Mineral resources compensation system is an important part of the development of mineral resources in the supervision and management system. It can effectively guarantee the rights and interests of national mineral resources. In this paper, the definition of mineral products, sales revenue accounting and recovery rate coefficient in levying mineral resources compensation fees have been studied. Combining with common examples and solutions, relative countermeasures are put forward.