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Abstract
In the article the problems of formation, collection and accounting of ownership and mining rent are analyzed and the system of managing of mineral property and mineral products is studied. It is proved that the existence of normative costs on the unit (ton) of a mineral product (oil) for each oil-field will provide an objective valuation of oil-fields and let separate the value of rent in it taking into account the existing system of taxation. Characteristic features of economics of mineral enterprises are emphasized and it is stressed that only the state is able to act as an effective owner of oil-fields and mineral products providing their rational operating and optimal using.
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