关键词: 资源补偿费, 计征方式, 从价计征, 从量计征

Abstract: When levying compensation fees in the administration of collection of the mineral resources compensation，the main problem is how to select the resonable method. The advantages and disadvantages of three methods for levy tax: ad valorem collection, quantity-based collection and quota or estimation collection are described in detail. According to the different usage and quality of mineral resources, the suggestion to exact method compensations when levying is given. With the principle of “ad valorem levy”,the levy way can improve the levying efficiency, and promote small-scale mining right owner to consciously treasure resources.

Key words: Resources compensation fee, Levy way, Ad valorem collection, Quantity-based collection