Precious metals: prices, taxes, law

The article discusses the issues of taxation of precious metals, in particular refined gold and gold-containing concentrates, in connection with the adoption of a bill to introduce an additional fixed coefficient for the mineral extraction tax for precious metals. An analysis of the current state of affairs in the field of mining and complex processing of mineral raw materials, production of finished (ligature gold, concentrates) and commercial products (refined gold) was carried out. The article presents an analysis of legislation and presents options for using a fixed coefficient for taxation purposes of refined gold and concentrates.