摘要
本文分析了矿山企业税收特点和我国现行税制结构对矿山企业的影响,提出了今后改革的政策建议。
In this paper, the characteristics of taxation of mine enterprises and effects of the present taxation system of mining industry on mine enterprises in China are analysed. The future suggestion of policy is proposed.
出处
《中国矿业》
北大核心
1998年第3期10-13,共4页
China Mining Magazine
关键词
矿山
企业
税制结构
政策建议
税负
Mine enterprises, Taxation system, Suggestion of policy