摘要
从上世纪90年代至今,随着国家各种矿业税费制度的颁布,云南省也相应出台一系列的矿业税费政策,致使云南矿业税费种类增多,矿山企业负担过重。本文分析了云南矿业税费制度的种类及存在的缺陷,并提出有关"清税利费"的建议。
since 1990s, Yunnan province issued a series of mining industry＇s taxes and dues policies along with the issuing of various national mining industry tax and fee system, so that the variety of Yunnan mining tax and fee is increased, mine enterprises get overburdened. The varieties and existing defects of Yunnan mining industry tax and fee system is analyzed, and the proposal about ＂ burden reduction＂ is offered.
出处
《云南冶金》
2013年第6期83-87,共5页
Yunnan Metallurgy
关键词
矿业税费
种类
缺陷
建议
mining industry taxex and dues
variety
defect
suggestion
