环境保护税对黄金矿山企业发展影响探析——以太白矿业公司为例

Exploration on the influence of environmental protection tax on gold mining enterprise development——A case study of Taibai Mining Co.,Ltd.

随着国家产业政策的调整和对生态环境保护工作的高度重视,以及环境保护税的开征,中国黄金矿山企业面临着前所未有的环保压力。为保证黄金矿山企业的可持续发展,提高企业的综合竞争力,以太白矿业公司为例,分析环境保护税法的实施给黄金矿山企业带来的影响,重点对成本管控、产品方案改造、氰化尾渣处理和金精矿产率优化等进行论证,从财务分析角度估算公司经济效益,提出了适合于太白矿业公司实际发展的生产经营方案,为黄金矿山企业的发展规划提供参考。

Now that the national industry policy is being adjusted,the ecological environment protection is gaining more attention and the environmental protection tax begins to be collected,the Chinese gold mining enterprises are facing unprecedented environmental pressure.To guarantee the sustainable development and improve comprehensive competence of gold mining enterprises,the paper takes Taibai Mining Company for example,analyzes the influence of environmental protection tax implementation has on gold mining enterprises and concentrates on the demonstration of cost control,product plan renovation,cyanidation residue treatment and gold concentrate productivity optimization,estimates the economic profits of the company from financial perspective,puts forward operation plan suitable for the practical development of Taibai Mining Company,providing reference for the development planning of gold mining enterprises.