矿山企业综合税费负担的实证研究——基于河北省典型矿山企业的调研数据

An Empirical Study on Comprehensive Taxes & Fees of Mining Enterprises:——Based on Survey Data of Typical Mining Enterprises in Hebei Province

论文首先辨析了矿山企业税费负担的构成,之后结合河北省典型矿山企业的调研数据,深入分析了各类税费负担对矿山企业生产经营的影响。数据显示资源性税费(包括资源税、资源补偿费等)占企业税费总额的比重远小于非资源性税费(包括增值税和所得税等)所占的比重,严重弱化了资源性税费的管理功能,基于此,论文建议权衡资源性税费和非资源性税费之间的比例,完善矿业权价款的征收与定价机制,合理处置矿产资源的收益分配,以增强资源性税费对矿山企业的约束和调控能力。

The article differentiates and analyses the overall taxes fees that the mining enterprises have to shoulder at first,then it makes a further analysis of the different impact brought by different types of taxes fees based on the survey data of typical mining enterprises in Hebei province.The data demonstrate that the specific tax fee on resources（including resource tax,resource compensation fee,etc.） account for a much smaller proportion in the overall taxes fees of mining enterprises than the non-specific taxes fees on resources（including value added tax,income tax,etc.）,therefore the management function of the specific taxes fees on resources is weakened.Thus,the article recommends balancing the proportion between specific tax fee on resources and non-specific tax fee on resources,consummating the imposing and pricing mechanism of mining right cost,dealing with the income distribution and mineral resources rationally so as to enhance the restriction and regulation of mining enterprises through specific taxes fees on resources.