Sound principles and method for determining the value of the stock of deposits in view of the origin of the useful components in the course of natural processes occurring in the Earth’s interior, and the subsequent human labor materialized in the exploration and creation of sources of the mineral resource base. The possibility of creating an objective economic basis of engineering solutions and legal problems involving subsoil use for this purpose the value of inventories of consumable fields in their operation. Examples of determining the value of the stock depending on the environmental conditions of field development.

To date, addressing rational use of deposits is faced with the unresolved issue of the cost of mineral resources in the subsoil. This circumstance was repeatedly drawn the attention of prominent figures in the field of subsoil use science

However, the tax mechanism that regulates the relations of subsoil owner – the state and subsoil users so far, despite the constant improvement, does not recognize as tax base value of mineral reserves, mining consumables businesses. In particular, it is now accepted for the tax base cost of the extracted mineral, which is recognized under the mineral resources production mining enterprises, the first in quality corresponding standards, ie. E. Commercial products having a selling price.

Most of all the unresolved question of the value of the stock of deposits, t. E. The absence of mineral prices in the depths, complicates compliance with interests of the state as the owner of explored reserves of mineral resources. In contrast to the state mining enterprises – subsoil users are most interested in obtaining the maximum possible profit. Whereas the question of the amount spent with the mineral resources for mining enterprises in the existing mechanism of tax payments for subsoil is not so principled and responsible values. It should be noted that this contradiction of interests of the parties has increased with the transition to a market economy. Sound principles and method for determining the value of the stock of deposits in view of the origin of the useful components in the course of natural processes occurring in the Earth’s interior, and the subsequent human labor materialized in the exploration and creation of sources of the mineral resource base. The possibility of creating an objective economic basis of engineering solutions and legal problems involving subsoil use for this purpose the value of inventories of consumable fields in their operation. Examples of determining the value of the stock depending on the environmental conditions of field development.

To date, addressing rational use of deposits is faced with the unresolved issue of the cost of mineral resources in the subsoil. This circumstance was repeatedly drawn the attention of prominent figures in the field of subsoil use science

However, the tax mechanism that regulates the relations of subsoil owner – the state and subsoil users so far, despite the constant improvement, does not recognize as tax base value of mineral reserves, mining consumables businesses. In particular, it is now accepted for the tax base cost of the extracted mineral, which is recognized under the mineral resources production mining enterprises, the first in quality corresponding standards, ie. E. Commercial products having a selling price.

Most of all the unresolved question of the value of the stock of deposits, t. E. The absence of mineral prices in the depths, complicates compliance with interests of the state as the owner of explored reserves of mineral resources. In contrast to the state mining enterprises – subsoil users are most interested in obtaining the maximum possible profit. Whereas the question of the amount spent with the mineral resources for mining enterprises in the existing mechanism of tax payments for subsoil is not so principled and responsible values. It should be noted that this contradiction of interests of the parties has increased with the transition to a market economy.

Issue number: 3
Year: 2017
ISBN:
UDK: 622.272. 013.34/364
DOI:
Authors: Mel’nikov N.N. , Busyrev V.M., Churkin O.E.

About authors: Melnikov N.N., Аcademician of Russian Academy of Sciences, Research director of MI KSC RAS, Busyrev V.M., Doctor of Technical Sciences, Leading Researcher, Churkin O.E., Candidate of Technical Sciences, Academic Secretary, Head of Laboratory, Mining Institute of Kola Scientific Centre of Russian Academy of Sciences, 184209, Apatity, Russia, e-mail: root@goi.kolasc.net.ru.

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