On the Taxation of Rare Metal Ores
The maximum rates of the mineral extraction tax (8%) are accepted for deposits of non-ferrous metals, diamonds, and rare ore, including rare earth elements and multicomponent complex ores. In the normative documents there is no information justifying these differences. The term “rare metals” in Russia still does not have an unambiguous definition and regulatory and legal justification. The authors consider that the current regulatory legal documents require adjustments in the field of application of the concept of “rare metals / elements”, it seems to them necessary to formulate a single interdisciplinary concept of the terms “rare metals / elements” and “rare-earth metals / elements”. It is proposed to accept for consideration a list of rare elements from 34 titles