浅析市场经济国家矿业税收制度的类型

DISCUSS LIGHTLY ON THE TYPE OF REVENUE SYSTEM IN THE COUNTRIES OF MARKET ECONOMY

本文简要说明了市场经济国家矿业税收制度的税制结构以及政府和投资者所分别考虑的目标。在市场经济国家,矿业企业主要承担的税负是所得税、权利金、超额利润税、政府按特许权的股本参与等。

The thesis briefly illuminates the tax system structure of revenue system and aims that governments and investors consider respectively in the countries of market economy. In the countries of market economy, those taxies that the mining enterprises should take on are income tax, right money, excess profit tax, government enlisting on the capital stock license authority, etc.