“三下”高品位开采矿山的特点及资源税收优惠政策

Characteristics of "Three Under" High-Grade Mine and Preferential Policies on Resource Tax

分析了某铜矿山主矿体(1)号主矿体中的压覆资源储量,地表存在着农房、农田、选厂及尾矿库诸多设施,对矿体的开采有着一定的制约,分析压覆资源开采的解决方案,符合资源税征收减免的因素,对减免资源税的差异性进行分析,并对资源税的完善和实施提出建议。

The reserve of overlaid minerals of orebody No. 1 of a copper mine was analyzed. Farm houses, farmland, ore dressing plant and railings storage facilities on ground restrict the mining of orebody. Solutions for the mining of overlaid minerals, preferential policies on resource tax and their difference were analyzed. And finally suggestion on improvement and implementation of resource tax was put forward.