铁矿石税费对中国冶金矿山的影响

The influence of iron ore tax on China's metallurgical mines

矿业是我国重要的基础生产行业,其税费政策关系到整个行业的兴衰。本文概述了中国、澳大利亚、俄罗斯、喀麦隆、巴西、印度以及南非等国铁矿石所涉及的税费种类,同时将我国铁矿企业的综合税费负担率与国际四大矿业公司(力拓、必和必拓、淡水河谷及FMG)进行了比较,总结出我国铁矿山企业综合税费负担率比国际四大矿业公司高出近6%的主要原因是:矿业的产业定位不合理、资源税和增值税税率偏高,增值税可抵扣项目少,以及地方性特殊税费不合理征收等,最后围绕如何降低铁矿山企业税费负担提出五点建议:一是完善税收制度,形成一套科学合理的纳税体系;二是调整矿业的产业定位;三是制定国家战略,保障铁矿石供应安全;四是资源税税率征收标准由国家统一确定;五是增加矿山企业燃油税抵扣。

This paper summarized the main tax types of iron ore in China, Australia, Russia,Cameroon, Brazil, India and South Africa, compared with Rio Tinto, BHP Billiton, CVRD and FMG, the China＇s iron ore enterprises＇ tax burden rate is higher about 6%, concluded that unreasonable mining industry orientation, high resource tax and value-added tax rates, and the special taxes of local government are the main reasons to the difference. Finally, the authors put forward five suggestions on how to reduce the tax burden of mining enterprises.