浅析全球化背景下矿业企业的可持续发展和矿业税费  

MINING ENTERPRISES' SUSTAINALBE DEVELOPMENT AND MINING TAXES DURING GLOBALIZATION

作　　者：唐龙海[1] 张驎[1] 翁翼飞[2] 

机构地区：[1]华北科技学院,北京101601 [2]中国矿业大学,北京100083

出　　处：《资源与产业》2007年第6期21-23,共3页Resources & Industries

摘　　要：全球化对矿业企业的可持续发展和矿业税费改革有着重要的影响,而合理的矿业税费政策能促进矿业企业的可持续发展。论文分析了全球化背景下矿业企业可持续发展中存在的问题以及解决途径,通过中外矿业税费制度的比较和对目前矿业税费的分析,得出目前部分矿业税费政策不利于矿业企业的可持续发展,研究提出了完善矿业税费建议框架,以促进矿业企业的可持续发展。Globalization has an important influence on sustainable development of mining enterprises and reform of taxes and fees of mining industry. A reasonable tax policy can promote sustainable development of mining enterprises. This paper analyzes the issues existing in sustainable development of mining enterprises during globalization and presents some approaches, compares internal and external tax systems, and concludes that China＇ s current tax policy is unfavorable to sustainable development of mining enterprises which needs to improve mining tax framework.

关 键 词：矿业企业 矿业税费 可持续发展 

分 类 号：F426.1[经济管理—产业经济]