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中文摘要：
由于上游产品价格的传导性,稀土采矿业盈利稳定与否会影响整个稀土产业发展的稳定性,关系到我国稀土产业持续、健康发展和国际竞争力的提升。为了研究我国稀土采矿业盈利稳定性及其影响因素,建立了稀土采矿业本量利模型,将变动成本分解为生产成本、税费成本（除资源税）、资源税成本三个变量。研究结果表明,我国稀土采矿业盈利状况极不稳定,价格、生产成本、税费成本是最重要的影响因素,其中价格对盈利的敏感性最强;而资源税成本、固定成本则对盈利的敏感程度最低。针对定量分析结果,研究引起各变量变动的深层次原因,并提出相应政策建议。
英文摘要：
As the conductivity of the up-stream product price,the profitability stability of the rare earth mining industry not only influences the stability of the entire industry,but also determines the continuous and healthy industrial development and the international competitiveness of our country. The cost-volume-profit model was built to investigate the profitability stability of our national rare earth mining industry and the variables impact on the profit. We divide variable costs into production costs,tax and fees costs（ resource tax not included） and resource tax costs. The results show that our national rare earth mining industry profitability is extremely stable,price,production costs and tax and fees costs are the most important factors,while the profitability is most sensitive to price,but least sensitive to resource tax costs and fixed costs. Based on the quantitative analysis,this research figures out the deep reasons for all the variables changes and finally puts forward relevant policy suggestions.
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