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有色金属矿山企业主要税费负担研究 被引量:5

Study On Tax and Fee Burden on China's Nonferrous Metal Mines
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摘要 我国有色金属矿山企业税费负担中 ,对矿山企业具有举足轻重意义的是增值税和资源税、资源补偿费。在深入调查研究的基础上 ,通过详细可靠的数据揭示了有色金属矿山企业在增值税和资源税、资源补偿费上所反映出来的问题 ,通过理论分析指出了有色金属矿山企业税费负担过重的原因以及对矿山企业的影响程度 。 In the tax and fee burden on China's nonferrous metal mines, value added tax, resource tax and resource compensation tax are of decisive significance. Based on a deep goinging investigation, the problems in these three taxes levied on nonferrous metal mines are exposed by detailed and reliable data. Too heavy burden of taxes and fees on nonferrous metal mines and its influential degree on these mines are pointed out through theoretical analysis and suggestions on policies relating to the reform and perfection of the taxation system are made.
出处 《金属矿山》 CAS 北大核心 2003年第10期1-5,36,共6页 Metal Mine
关键词 有色金属 矿山企业 税费 增值税 资源税 资源补偿费 Nonferrous metal mines, Value added tax, Resource tax, Resource compensation tax
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  • 1中国矿协矿产资源委员会.社会主义市场经济条件下矿产资源政策问题研究[M].,1997..

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