中外矿业税收制度的比较与借鉴  

Comparison and Reference of Mining Tax System Between China and Foreign Countries

作　　者：段治平[1] 周传爱[1] 史向东[1] 

机构地区：[1]山东科技大学经管学院

出　　处：《矿业快报》2006年第1期5-8,共4页Express Information of Mining Industry

摘　　要：目前我国矿业现行税制存在的主要问题是税制结构不合理和税赋过重,严重影响煤炭工业的可持续发展。文中介绍了国外主要矿业大国的税收体制和税费现状,通过对比分析中外矿业税制差异,结合实际,提出了对我国矿业税制改革的建议。The main problems in the current mining tax system of our country are unreasonable structure of the tax system and too heavy tax load that seriously affect sustainable development of coal industry. The tax system and present tax situation of main foreign mining countries are presented. Through comparison and analysis of the mining tax system differences between China and foreign countries, and on the basis of actual situation, some suggestions on the tax system reform of our country are put forward.

关 键 词：矿业税收 税费政策 资源税 

分 类 号：F811.42[经济管理—财政学]