矿业权评估参数确定指导意见目录第一章总则...............................................................................................................................-1-第二章税费类参数.....................................................................................................................-2-2.1参数说明..........................................................................................................-2-2.2政策文件的处理原则......................................................................................-2-2.3税费优惠和减免处理原则..............................................................................-2-2.4主要税费的确定和选取..................................................................................-2-2.4.1增值税......................................................................................................-2-2.4.2城市维护建设税......................................................................................-4-2.4.3教育费附加..............................................................................................-4-2.4.4企业所得税..............................................................................................-5-2.4.5安全费用..................................................................................................-6-2.4.6维简费......................................................................................................-7-2.4.7矿产资源补偿费......................................................................................-8-2.4.8资源税......................................................................................................-9-2.4.9保证金和基金........................................................................................-10-2.4.10存、贷款利率......................................................................................-10-第三章矿产品市场价格...........................................................................................................-10-3.1参数说明........................................................................................................-10-3.2矿产品市场价格的确定原则........................................................................-11-3.3矿产品市场价格确定的基本方法................................................................-11-3.4需注意的问题................................................................................................-11-第四章技术经济类参数...........................................................................................................-12-4.1生产能力........................................................................................................-12-4.2评估计算年限................................................................................................-15-4.3后续地质勘查投资........................................................................................-16-4.4固定资产投资................................................................................................-17-4.5固定资产残（余）值....................................................................................-20-4.6固定资产更新投资........................................................................................-20-4.7流动资金...........................................................................
