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《China Population, Resources and Environment》 2003-01
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STUDY ON METHODS OF REASONABLY LEVYING COAL RESOURCES TAX SYSTEM

XIE Huan-ying (National Natural Science Foundation of China, Beijing 100083,China) ZHANG Jian (Beijing Science and Technology University, Beijing 100083,China)  
This paper put forward the capital-cost-calculating model of 402 pits subordinating to the 82 key state-owned mining administration bureaus by using the principles of econometrics. According to the calculating results and the reclamation rate, it discussed how the resources tax system to be decided and presented some related suggestions.
【CateGory Index】: F812.42
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