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按国家统一部署,我省于1989年起对乡镇矿山企业和个体采矿的煤、铁、石膏、瓷土、陶土、锰、铅、锌,钨、锡、锑、黄金、硫铁矿、磷矿石、盐矿等十五种矿产品一律按销售收入1—1.5％按月按季计征矿产资源管理费,逾期不缴者,按日加征滞纳金。由于目前尚未明确企业缴纳此项费用的财务会计处理办法,有的地方的税务机关要求在税后列支,企业和负责征收矿管费的部门则要求列入成本,建议有关部门应对此项费用的财务会计处理作出统一规定。我认为矿产资源管理费属国家预算内收入,乡镇矿山企业缴纳矿产资源管理费是国家在尚未征收矿产
According to the national unified deployment, our province has been mining coal, iron, gypsum, china clay, clay, manganese, lead, zinc, tungsten, tin, antimony, gold, pyrite, and phosphate ore for township mining enterprises and individuals since 1989. Fifteen kinds of mineral products such as salt and minerals shall be subject to a monthly levy of mineral resources management fees in accordance with the sales revenue of 1 to 1.5%. If the overdue payment is not paid, additional late fees will be imposed on a daily basis. Since there are currently no financial accounting methods for companies to pay this fee, some local tax authorities require that they be paid after tax. Enterprises and departments responsible for expropriating mining management fees are required to include costs. It is recommended that relevant departments should The financial accounting treatment made unified regulations. I think that the management fee for mineral resources belongs to the state budget, and that the mining enterprises of townships and mines pay the mineral resource management fees are not yet collected by the country.