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按现行规定,矿山企业以出窿矿石为基数提取矿山维简基金,我认为这种方法尚有不足之处。矿山企业的生产主要由掘进、采矿组成。因此,应把采矿量和掘进量作为提取矿山维简费的基数。具体标准由企业的主管部门在国家规定的范围内,根据所属企业的实际情况下达,直接进入掘进或采矿成本,这样,可以避免企业为提取维简费而虚报掘进量。维简金的提取方法可名之为双重区间法,如提取维简金采矿量每吨
According to the current regulations, mining companies extract mine maintenance funds based on mining ore as a base. I think this method still has some shortcomings. The production of mining enterprises consists mainly of excavation and mining. Therefore, the amount of mining and excavation should be used as the base for extracting mine maintenance costs. The specific standards shall be issued by the competent department of the enterprise within the scope specified by the state and according to the actual conditions of the company to which it belongs, directly into the cost of excavation or mining. In this way, it may be avoided that the company may falsely report the amount of excavation for the purpose of extracting the maintenance fee. The method of extracting VIM can be called double interval method, such as extracting the amount of VIM mining volume per ton