矿山企业发展中的资源税税收制度研究

Research on the Taxation System of Resource Tax in the Development of Mine Enterprises

阐述了我国有色矿山企业在发展过程中不仅存在资源危机,而且矿山企业税费负担重,本文针对矿山企业普遍征收的资源税的税收制度存在的主要问题,借鉴国外对矿产资源征收税费的经验,提出了改革和完善我国矿山企业资源税税收制度的建议,供有关部门参考。

Aiming at the main problems existing in the taxation system of resource tax which is widespreadly imposed on mine enterprises and using foreign experiences in levying taxes for mineral resources, the authors put forward some suggestions for reforming and improving the taxation system of resource tax imposed on the mine enterprises of our country, available for related departments reference.