{"id":1199,"date":"2020-05-18T23:27:29","date_gmt":"2020-05-18T23:27:29","guid":{"rendered":"\/\/smallcapscn.x5view.co\/?p=1199"},"modified":"2023-08-29T17:45:20","modified_gmt":"2023-08-29T17:45:20","slug":"junior-minerals-exploration-incentive-jmei-explorers-greenfield-tax-break","status":"publish","type":"post","link":"https:\/\/smallcapscn.x5view.co\/?p=1199","title":{"rendered":"\u5c0f\u578b\u7684\u52d8\u63a2\u516c\u53f8\u83b7\u5f97\u7eff\u5730\u5de5\u4f5c\u7684\u7a0e\u6536\u51cf\u514d"},"content":{"rendered":"<p>\u7b2c\u56db\u8f6e\uff0c\u4e5f\u5c31\u662f\u6700\u540e\u4e00\u8f6e\u521d\u7ea7\u77ff\u4ea7\u52d8\u63a2\u5956\u52b1\u8ba1\u5212(JMEI)\u5c06\u5728\u4e0d\u5230\u4e24\u5468\u540e\u542f\u52a8<\/p>\n<p>\u6b64\u5916\uff0c\u8fd9\u662f\u56db\u4e2a\u5e74\u5ea6\u8d44\u91d1\u6c60\u4e2d\u6700\u5927\u7684\u4e00\u4e2a\uff0c\u8fd9\u4e00\u6b21\u67093500\u4e07\u6fb3\u5143\u7684\u7a0e\u6536\u62b5\u514d\u3002<\/p>\n<p>\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c40(ATO)\u5c06\u4e8e2020\u5e746\u67081\u65e5\u81f32020\u5e746\u670830\u65e5\u6536\u52302020-21\u8d22\u5e74\u7684\u7533\u8bf7\u3002<\/p>\n<p>\u8054\u90a6\u653f\u5e9c\u5728\u4ece2017-18\u5e74\u5f00\u59cb\u76844\u4e2a\u8d22\u653f\u5e74\u5ea6\u4e2d\u62e8\u6b3e1\u4ebf\u6fb3\u5143\uff0c\u4ee5\u63d0\u9ad8\u77ff\u4ea7\u52d8\u63a2\u516c\u53f8\u4e3a\u65b0\u5efa\u9879\u76ee\u7b79\u96c6\u65b0\u8d44\u672c\u7684\u80fd\u529b\u3002<\/p>\n<p>\u8fd9\u662f\u901a\u8fc7\u7a0e\u6536\u62b5\u514d\u7684\u65b9\u5f0f\u8fdb\u884c\u7684\uff0c\u53ef\u5206\u914d\u7ed9\u5728\u540c\u4e00\u8d22\u653f\u5e74\u5ea6\u53c2\u4e0e\u7b79\u8d44\u7684\u6fb3\u5927\u5229\u4e9a\u5c45\u6c11\u80a1\u4e1c\u3002<\/p>\n<h2>\u521d\u7ea7\u77ff\u4ea7\u52d8\u63a2\u5956\u52b1\uff08JMEI\uff09<\/h2>\n<p>JMEI\u6210\u7acb\u524d\uff0c\u6fb3\u5927\u5229\u4e9a\u91c7\u77ff\u4e1a\u591a\u5e74\u6765\u4e00\u76f4\u5728\u6e38\u8bf4\uff0c\u5e0c\u671b\u6fb3\u5927\u5229\u4e9a\u6548\u4eff\u4e00\u79cd\u5728\u52a0\u62ff\u5927\u5927\u53d7\u6b22\u8fce\u7684\u7c7b\u4f3c\u673a\u5236\u2014\u2014\u52a0\u62ff\u5927\u4eba\u79f0\u4e4b\u4e3a\u201c\u6d41\u901a\u80a1\u4efd\u201d\u5236\u5ea6\u3002<\/p>\n<p>JMEI\u8ba1\u5212\u5141\u8bb8\u6fb3\u5927\u5229\u4e9a\u63a2\u9669\u8005\u5728\u90a3\u4e00\u5e74\u8fdb\u884c\u52d8\u63a2\uff0c\u56e0\u6b64\u5728\u4ed6\u4eec\u7684\u8d26\u6237\u4e0a\u767b\u8bb0\u7a0e\u6536\u635f\u5931\uff0c\u5e76\u4e3a\u8fd9\u4e9b\u652f\u51fa\u83b7\u5f97\u7a0e\u6536\u62b5\u514d\u3002<\/p>\n<p>\u800c\u4e0d\u662f\u6301\u6709\u8fd9\u4e9b\u635f\u5931\u5e74,\u76f4\u5230\u4ed6\u4eec\u5f00\u59cb\u63a5\u53d7\u77ff\u4e1a\u6536\u5165\u7684\u635f\u5931\u53ef\u80fd\u4f1a\u62b5\u6d88\u8fd9\u4e9b\u63a2\u7d22\u4fe1\u7528\u53ef\u4ee5\u901a\u8fc7\u5728\u540c\u4e00\u8d22\u653f\u5e74\u5ea6\u6fb3\u5927\u5229\u4e9a\u80a1\u4e1c(\u4e2a\u4eba\u3001\u4fe1\u6258\u57fa\u91d1\u548c\u517b\u8001\u57fa\u91d1)\u9000\u8fd8\u7a0e\u6536\u4f18\u60e0\u7684\u7eb3\u7a0e\u7533\u62a5\u8868(\u6216\u90ae\u8d44\u7684\u4fe1\u8d37\u516c\u53f8\u80a1\u4e1c)\u3002<\/p>\n<p>2020-21\u8ba1\u5212\u6700\u521d\u662f\u8981\u53d1\u653e3000\u4e07\u6fb3\u5143\u7684\u4fe1\u7528\u989d\uff0c\u4f46\u7531\u4e8e2017-18\u5e74\u6709500\u4e07\u6fb3\u5143\u65e0\u4eba\u8ba4\u9886\uff0c\u8fd9\u4e00\u8ba1\u5212\u5f97\u5230\u4e86\u63a8\u52a8\u3002<\/p>\n<p>\u4f46\u6700\u597d\u5feb\u4e00\u70b9:\u53bb\u5e74\u7684\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\u989d\u5ea6\u88ab\u8d85\u989d\u8ba4\u8d2d\uff0c\u67093,000\u4e07\u6fb3\u5143\u7684\u62b5\u514d\u989d\u5ea6\u88ab\u5206\u914d\u7ed9\u4e8643\u5bb6\u516c\u53f8\u30022018-19\u5e74\u7684\u5206\u914d\u4e5f\u8d85\u989d\u8ba4\u8d2d\u3002<\/p>\n<p>\u6709\u6761\u4ef6:\u77f3\u6cb9\u548c\u6cb9\u9875\u5ca9\u52d8\u63a2\u4e0d\u5305\u62ec\u5728\u5185\uff0c\u4e0a\u5347\u4e0d\u80fd\u662f\u4e3a\u201c\u5df2\u53d1\u73b0\u7684\u8d44\u6e90\u201d\u6216\u5177\u6709\u63a8\u65ad(\u6216\u4ee5\u4e0a)JORC\u8d44\u6e90\u7684\u5c5e\u6027\u3002<\/p>\n<p>ATO\u4ee5\u5148\u5230\u5148\u5f97\u7684\u65b9\u5f0f\u5206\u914d\u5b66\u5206\uff0c\u76f4\u5230\u8fbe\u5230\u4e0a\u9650\u3002<\/p>\n<h2>\u4ee5\u524d\u6279\u51c6\u7684<\/h2>\n<p>\u53bb\u5e7412\u6708\uff0c\u7f8e\u56fd\u77ff\u4e1a\u548c\u52d8\u63a2\u516c\u53f8\u534f\u4f1a(AMEC)\u5411\u8054\u90a6\u653f\u5e9c\u63d0\u4ea4\u4e86\u4e00\u4efd\u6587\u4ef6\uff0c\u8981\u6c42\u5ef6\u957fJMEI\u671f\u9650\uff0c\u5e76\u5c06\u5176\u6269\u5927\u5230\u6bcf\u5e745000\u4e07\u6fb3\u5143\uff0c\u5e76\u5728\u8054\u90a6\u9884\u7b97\u4e2d\u63d0\u51fa\u4e00\u9879\u6c38\u4e45\u6027\u5021\u8bae\u3002<\/p>\n<p>\u62a5\u544a\u5217\u4e3e\u4e86\u51e0\u5bb6\u8fc4\u4eca\u53d7\u76ca\u4e8e\u8be5\u8ba1\u5212\u7684\u52d8\u63a2\u516c\u53f8\u3002<\/p>\n<p><a href=\"http:\/\/smallcaps-production.test\/stocks\/?symbol=SVY&amp;lang=cn\">Stavely Minerals (ASX: SVY)<\/a>\u83b7\u5f97\u4e86135\u4e07\u6fb3\u5143\u7684\u7a0e\u6536\u62b5\u514d\u62e8\u6b3e\uff0c\u5e76\u5b8c\u6210\u4e86\u5728\u7ef4\u591a\u5229\u4e9a\u5dde\u897f\u90e8\u4e00\u4e2a\u94dc\u91d1\u77ff\u7684430\u4e07\u6fb3\u5143\u878d\u8d44\uff0c\u968f\u540e\u5ba3\u5e03\u53d1\u73b0\u4e86\u4e00\u4e2a\u201c\u91cd\u5927\u7684\u201d\u6d45\u5c42\u9ad8\u54c1\u4f4d\u94dc\u91d1\u77ff\u3002<\/p>\n<p><a href=\"http:\/\/smallcaps-production.test\/stocks\/?symbol=ALY&amp;lang=cn\">Alchemy Resources (ASX: ALY)<\/a>\u4f7f\u7528JMEI\u5206\u914d\u4e3a\u4e24\u4e2a\u9ec4\u91d1\u9879\u76ee\u7b79\u96c6130\u4e07\u6fb3\u5143,<a href=\"http:\/\/smallcaps-production.test\/stocks\/?symbol=AGE&amp;lang=cn\">Alligator Energy (ASX: AGE)<\/a>\u7b79\u96c6\u4e86175\u4e07\u6fb3\u5143\u7528\u4e8e\u94c0\u94bb\u4e95\u5728\u5317\u90e8\u5730\u533a,\u800c<a href=\"http:\/\/smallcaps-production.test\/stocks\/?symbol=BC8&amp;lang=cn\">Black Cat Syndicate (ASX: BC8)<\/a>\u80fd\u591f\u4e3a\u5176\u9ec4\u91d1\u9879\u76ee\u7b79\u96c6750\u4e07\u6fb3\u5143\uff0c\u94dc\u91d1\u77ff\u73a9\u5bb6<a href=\"http:\/\/smallcaps-production.test\/stocks\/?symbol=CWX&amp;lang=cn\">Carawine Resources (ASX: CWX)<\/a>\u7b79\u96c6\u4e86300\u4e07\u6fb3\u5143\u3002<\/p>\n<p>\u6709\u5173JMEI\u8ba1\u5212\u7684\u66f4\u591a\u4fe1\u606f\uff0c\u8bf7<a href=\"https:\/\/www.ato.gov.au\/Forms\/Junior-Minerals-Exploration-Incentive-Participation---forms-and-instructions\/\">\u70b9\u51fb\u8fd9\u91cc<\/a>\u8bbf\u95eeATO\u7f51\u7ad9\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u7b2c\u56db\u8f6e\uff0c\u4e5f\u5c31\u662f\u6700\u540e\u4e00\u8f6e\u521d\u7ea7\u77ff\u4ea7\u52d8\u63a2\u5956\u52b1\u8ba1\u5212(JMEI)\u5c06\u5728\u4e0d\u5230\u4e24\u5468\u540e\u542f\u52a8 \u6b64\u5916\uff0c\u8fd9\u662f\u56db\u4e2a\u5e74\u5ea6\u8d44\u91d1\u6c60\u4e2d\u6700\u5927\u7684\u4e00\u4e2a\uff0c\u8fd9\u4e00\u6b21\u67093500\u4e07\u6fb3\u5143\u7684\u7a0e\u6536\u62b5\u514d\u3002 \u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c40(ATO)\u5c06\u4e8e2020\u5e746\u67081\u65e5\u81f32020\u5e746\u670830\u65e5\u6536\u52302020-21\u8d22\u5e74\u7684\u7533\u8bf7\u3002 \u8054\u90a6\u653f\u5e9c\u5728\u4ece2017-18\u5e74\u5f00\u59cb\u76844\u4e2a\u8d22\u653f\u5e74\u5ea6\u4e2d\u62e8\u6b3e1\u4ebf\u6fb3\u5143\uff0c\u4ee5\u63d0\u9ad8\u77ff\u4ea7\u52d8\u63a2\u516c\u53f8\u4e3a\u65b0\u5efa\u9879\u76ee\u7b79\u96c6\u65b0\u8d44\u672c\u7684\u80fd\u529b\u3002 \u8fd9\u662f\u901a\u8fc7\u7a0e\u6536\u62b5\u514d\u7684\u65b9\u5f0f\u8fdb\u884c\u7684\uff0c\u53ef\u5206\u914d\u7ed9\u5728\u540c\u4e00\u8d22\u653f\u5e74\u5ea6\u53c2\u4e0e\u7b79\u8d44\u7684\u6fb3\u5927\u5229\u4e9a\u5c45\u6c11\u80a1\u4e1c\u3002 \u521d\u7ea7\u77ff\u4ea7\u52d8\u63a2\u5956\u52b1\uff08JMEI\uff09 JMEI\u6210\u7acb\u524d\uff0c\u6fb3\u5927\u5229\u4e9a\u91c7\u77ff\u4e1a\u591a\u5e74\u6765\u4e00\u76f4\u5728\u6e38\u8bf4\uff0c\u5e0c\u671b\u6fb3\u5927\u5229\u4e9a\u6548\u4eff\u4e00\u79cd\u5728\u52a0\u62ff\u5927\u5927\u53d7\u6b22\u8fce\u7684\u7c7b\u4f3c\u673a\u5236\u2014\u2014\u52a0\u62ff\u5927\u4eba\u79f0\u4e4b\u4e3a\u201c\u6d41\u901a\u80a1\u4efd\u201d\u5236\u5ea6\u3002 JMEI\u8ba1\u5212\u5141\u8bb8\u6fb3\u5927\u5229\u4e9a\u63a2\u9669\u8005\u5728\u90a3\u4e00\u5e74\u8fdb\u884c\u52d8\u63a2\uff0c\u56e0\u6b64\u5728\u4ed6\u4eec\u7684\u8d26\u6237\u4e0a\u767b\u8bb0\u7a0e\u6536\u635f\u5931\uff0c\u5e76\u4e3a\u8fd9\u4e9b\u652f\u51fa\u83b7\u5f97\u7a0e\u6536\u62b5\u514d\u3002 \u800c\u4e0d\u662f\u6301\u6709\u8fd9\u4e9b\u635f\u5931\u5e74,\u76f4\u5230\u4ed6\u4eec\u5f00\u59cb\u63a5\u53d7\u77ff\u4e1a\u6536\u5165\u7684\u635f\u5931\u53ef\u80fd\u4f1a\u62b5\u6d88\u8fd9\u4e9b\u63a2\u7d22\u4fe1\u7528\u53ef\u4ee5\u901a\u8fc7\u5728\u540c\u4e00\u8d22\u653f\u5e74\u5ea6\u6fb3\u5927\u5229\u4e9a\u80a1\u4e1c(\u4e2a\u4eba\u3001\u4fe1\u6258\u57fa\u91d1\u548c\u517b\u8001\u57fa\u91d1)\u9000\u8fd8\u7a0e\u6536\u4f18\u60e0\u7684\u7eb3\u7a0e\u7533\u62a5\u8868(\u6216\u90ae\u8d44\u7684\u4fe1\u8d37\u516c\u53f8\u80a1\u4e1c)\u3002 2020-21\u8ba1\u5212\u6700\u521d\u662f\u8981\u53d1\u653e3000\u4e07\u6fb3\u5143\u7684\u4fe1\u7528\u989d\uff0c\u4f46\u7531\u4e8e2017-18\u5e74\u6709500\u4e07\u6fb3\u5143\u65e0\u4eba\u8ba4\u9886\uff0c\u8fd9\u4e00\u8ba1\u5212\u5f97\u5230\u4e86\u63a8\u52a8\u3002 \u4f46\u6700\u597d\u5feb\u4e00\u70b9:\u53bb\u5e74\u7684\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\u989d\u5ea6\u88ab\u8d85\u989d\u8ba4\u8d2d\uff0c\u67093,000\u4e07\u6fb3\u5143\u7684\u62b5\u514d\u989d\u5ea6\u88ab\u5206\u914d\u7ed9\u4e8643\u5bb6\u516c\u53f8\u30022018-19\u5e74\u7684\u5206\u914d\u4e5f\u8d85\u989d\u8ba4\u8d2d\u3002 \u6709\u6761\u4ef6:\u77f3\u6cb9\u548c\u6cb9\u9875\u5ca9\u52d8\u63a2\u4e0d\u5305\u62ec\u5728\u5185\uff0c\u4e0a\u5347\u4e0d\u80fd\u662f\u4e3a\u201c\u5df2\u53d1\u73b0\u7684\u8d44\u6e90\u201d\u6216\u5177\u6709\u63a8\u65ad(\u6216\u4ee5\u4e0a)JORC\u8d44\u6e90\u7684\u5c5e\u6027\u3002 ATO\u4ee5\u5148\u5230\u5148\u5f97\u7684\u65b9\u5f0f\u5206\u914d\u5b66\u5206\uff0c\u76f4\u5230\u8fbe\u5230\u4e0a\u9650\u3002 \u4ee5\u524d\u6279\u51c6\u7684 \u53bb\u5e7412\u6708\uff0c\u7f8e\u56fd\u77ff\u4e1a\u548c\u52d8\u63a2\u516c\u53f8\u534f\u4f1a(AMEC)\u5411\u8054\u90a6\u653f\u5e9c\u63d0\u4ea4\u4e86\u4e00\u4efd\u6587\u4ef6\uff0c\u8981\u6c42\u5ef6\u957fJMEI\u671f\u9650\uff0c\u5e76\u5c06\u5176\u6269\u5927\u5230\u6bcf\u5e745000\u4e07\u6fb3\u5143\uff0c\u5e76\u5728\u8054\u90a6\u9884\u7b97\u4e2d\u63d0\u51fa\u4e00\u9879\u6c38\u4e45\u6027\u5021\u8bae\u3002 \u62a5\u544a\u5217\u4e3e\u4e86\u51e0\u5bb6\u8fc4\u4eca\u53d7\u76ca\u4e8e\u8be5\u8ba1\u5212\u7684\u52d8\u63a2\u516c\u53f8\u3002 Stavely Minerals (ASX: SVY)\u83b7\u5f97\u4e86135\u4e07\u6fb3\u5143\u7684\u7a0e\u6536\u62b5\u514d\u62e8\u6b3e\uff0c\u5e76\u5b8c\u6210\u4e86\u5728\u7ef4\u591a\u5229\u4e9a\u5dde\u897f\u90e8\u4e00\u4e2a\u94dc\u91d1\u77ff\u7684430\u4e07\u6fb3\u5143\u878d\u8d44\uff0c\u968f\u540e\u5ba3\u5e03\u53d1\u73b0\u4e86\u4e00\u4e2a\u201c\u91cd\u5927\u7684\u201d\u6d45\u5c42\u9ad8\u54c1\u4f4d\u94dc\u91d1\u77ff\u3002 Alchemy Resources (ASX: 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