Recently, the Natural Resources Bureau of Qingyuan City, Guangdong Province, issued an income assessment report on the transfer of a granite mine for construction in Fogang County, Guangdong Province. According to the report, the 10584 of granite resources for construction in the mining area is 85000 square meters, the designed annual mining is 4 million square meters, the evaluation value of the transfer income is 871.969 million yuan (about 872 million yuan), the annual output of the transfer is about 19 years, or will start the transfer in the near future.
According to the income assessment report on the transfer of mining rights of building granite in Zhuguling Mining Area, Shijiao Town, Fogang County, Guangdong Province, the recoverable reserves of building granite in the mining area are 76.7933 million cubic meters, and the recoverable reserves of comprehensive utilization of stripping layer are 18.6087 million cubic meters. The designed production scale is 4 million m3/year of granite for construction. The calculation period for the current appraisal is 19.29 years, including 2 years of construction period. The construction plan of the appraised
products is to produce crushed stone, machine-made sand, washed mountain sand, semi-weathered granite, tail mud, etc. The sales price of the appraised products excluding tax is: 75 yuan/m3 for gravel, 65 yuan/m3 for machine-made sand, 55 yuan/m3 for washed mountain sand, 18 yuan/m3 for semi-weathered granite (backfill or masonry block stone), 5 yuan/m3 for tail mud and 6 yuan/m3 for broken deposit. The investment in
fixed assets excluding tax is 377,226,400 yuan. The total unit cost of granite ore for construction is 82.05 yuan/m3, and the unit operating cost is 73.5 yuan/m3; the resource tax of granite ore for construction is 5%, and the discount rate is 8%.
In addition, according to the "market benchmark price of mining rights transfer income at city and county levels in Qingyuan City (revised in 2021)", the market benchmark price of mining rights transfer income of granite for construction in Qingyuan City is 4.26 yuan per square meter. The market benchmark price of the mining right transfer income of the stripping layer of comprehensive utilization is 1.96 yuan/m3, and the market benchmark price of the mining right transfer income is based on the recoverable reserves. After calculation, the calculation result of the market benchmark price of the transfer income of "the mining right of building granite mine in Zhuguling mining area, Shijiao Town, Fogang County" is 0.38 million yuan 36361.
According to Cai Zong (2017) No.35 Interim Measures for the Collection and Management of Income from the Transfer of Mining Rights, the income from the transfer of mining rights is determined according to the evaluation value and the market benchmark price. This time, the 87196 of the transfer income of granite mining rights in Zhuguling Mining Area, Shijiao Town, Fogang County is 90000 yuan higher than 36361 of the market benchmark price of the transfer income calculated according to the "Market Benchmark Price of the Transfer Income of Mining Rights at the City and County Levels of Qingyuan City (Revised in 2021)".
To sum up, in accordance with the relevant provisions, the appraisal unit follows the principles of independence, objectivity and impartiality, on the basis of full investigation, understanding and analysis of the appraisal object and the actual situation of the market, and in accordance with the scientific appraisal procedures, selects reasonable appraisal methods and parameters. It is determined that the appraisal value of the income from the transfer of the mining right of the granite mine for construction in Zhuguling Mining Area, Shijiao Town, Fogang County is 871.969 million yuan.
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