Abstract:

 According to China’s laws and regulations, resource compensation fee on iron ore is charged by crude ore, but the price market of China’s iron ore is not mature. This paper uses mining cost and processing cost to determine the rational price of crude iron ore, and analyzes its factors, clarifies the influence of crude iron ore grade to price. Based on Chinese iron ore producers cases, a pricing model is set up from a relation of crude ore grade and price, which can be used to calculate the pricing rate of iron ore with variable grades. For a simplified process, a suggestion is presented that the compensation fee can be charged by iron ore grade interval.

Key words:  iron ore, resource compensation fee, pricing rate, costing method

摘要：

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。

关键词: 铁矿, 资源补偿费, 计价系数, 成本法