(A) the basis of behavior
Appraisal entrustment contract or appraisal power of attorney is the behavioral basis of appraisal. Mining right evaluation should have a cause, first of all, there should be a demand. The demander can be the mining right owner, the mining right registration authority, or other legal persons or natural persons. They can choose and entrust intermediary agencies to evaluate mining rights for a certain purpose. The mining right appraisal entrustment contract signed by the mining right appraisal client and the intermediary agency after reaching an agreement on the appraisal is binding on both parties. The appraisal power of attorney is a unilateral expression.
The appraisal entrustment contract and the appraisal power of attorney shall specify the appraisal object, appraisal purpose, inflection point coordinates and area, appraisal period and rights and obligations of both parties.
(2) Basis of laws and regulations
1. Mining management laws and regulations
Mining right evaluation must be based on mineral resources laws and regulations. These laws and regulations mainly include: Mineral Resources Law of People's Republic of China (PRC), Detailed Rules for the Implementation of Mineral Resources Law of People's Republic of China (PRC), Measures for the Administration of the Registration of Mineral Resources Exploration Blocks, Measures for the Administration of the Registration of Mineral Resources Exploitation, Measures for the Administration of the Transfer of Prospecting and Mining Rights, and regulations formulated according to these laws and regulations.
2. Financial system
The state has formulated corresponding financial systems for geological prospecting units and mining enterprises. If mining right evaluation is involved, relevant financial rules and regulations should be followed.
3. Tax laws and policies
In the process of mining right evaluation, it is necessary to account for all kinds of taxes and fees paid by mining rights holders according to laws, regulations and policies, and the accounting is based on the laws, regulations and policies of the state on tax payment, reduction and exemption of mining enterprises. There are mainly provisional regulations on resource tax, regulations on the collection and management of mineral resources compensation fees, provisional regulations on value-added tax, provisional regulations on income tax, income tax law for foreign-invested enterprises and foreign enterprises, etc.
4. Environmental protection laws and policies
The investment in environmental protection should be considered in the evaluation of mining rights, and the main legal and policy bases are the Environmental Protection Law, the Law on Soil and Water Conservation, the Law on Prevention and Control of Water Pollution and the Provisions on Strengthening the Protection of Mine Ecological Environment.
5. Provisions for standardizing evaluation behavior
The Interim Measures for the Administration of Appraisal of Prospecting and Mining Rights and the Interim Measures for the Administration of Appraisal Qualification of Prospecting and Mining Rights are the code of conduct for appraisal institutions and appraisers.
(3) Property right foundation
Exploration license and mining license are the rights certificate of the mining right owner and the property right basis of the entrusted evaluation and evaluation institution entrusted by the mining right owner. Before the transfer of mining rights, the transferring organ entrusts an evaluation institution to evaluate the mining area, and this document is also the property right basis entrusted by the evaluation institution.
(4) Geological and mineral information base
Geological reports and maps, as well as technical and economic data of mine development, are descriptive documents for evaluation objects, the basis of geological and mineral data for evaluation, and the core data for mining right evaluation. It mainly reflects geological information such as exploration degree, regional geology, mining geology, occurrence and characteristics of mineral resources, ore quality, geological structure, mining technical conditions, resource or reserve level, quantity and quality of main minerals and associated minerals within the evaluation scope.
(5) Basis of specifications and standards
Mining right evaluation involves many norms and standards, such as geological and mineral exploration norms, mineral resources/reserves classification standards, mine design norms, mine construction norms, economic evaluation standards and so on. Any norms and standards are the product of social and economic environment, reflecting the economic policy, development orientation and technical and economic level when they came into being. With the change of economic system and the practice of market economy activities, these norms and standards have been revised to varying degrees. When analyzing, judging, commenting and calculating the mining right evaluation, we must adhere to the "latest" evaluation principle when choosing the norms and standards as the basis, that is, we should use the current, effective and latest versions of the norms and standards on the evaluation base date.
(6) Pricing basis
The price parameter in mining right evaluation is a key economic parameter directly related to the evaluation conclusion and result, which needs to be treated with caution by appraisers. The pricing basis can be the price standard officially issued by the national authoritative department or institution, or the price information from the market. However, unless it is clearly stipulated, appraisers must clearly explain the reasons and evaluate and comment on the authenticity, representativeness and objectivity of market price information regardless of the pricing basis.
(seven) other basis.
National industrial policy, industrial technical and economic indicators and market information are all important factors that constitute the socio-economic environment and market conditions. Mining right appraisers should always pay attention to the changes of these factors and analyze them as economic environment and background in the evaluation, so as to provide rich and valuable evaluation conclusions and suggestions for mining right appraisers.