低品位铝土矿资源税问题研究  

Research on the Low Grade Bauxite Resource Tax Issues

作　　者：万小军 李小庆[2] 

机构地区：[1]河南省非煤矿山管理办公室,河南郑州450012 [2]东北大学,辽宁沈阳110004

出　　处：《矿业工程》2013年第5期3-5,共3页Mining Engineering

基　　金："十二五"国家科技支撑项目(2011BAB07B02)

摘　　要：针对河南省铝土矿资源税征收过程中存在的问题,本文指出了现有的相关规章制度的漏洞。为促进低品位铝土矿资源的开发利用,提高资源保障能力,提出了要完善资源开发的规章制度、减免开发低品位铝土矿企业资源税的建议。Aimed at the problems existing in the process of Henan province bauxite resources tax collection, and the existing loopholes in the rules and regulations was pointed out. In order to promote the development and utilization of low grade bauxite resources and improve resource support capability, and the proposal to improve the institutions and reducing or remitting low grade bauxite tax was putted forward.

关 键 词：低品位铝土矿 铝硅比 资源税 

分 类 号：TD982[矿业工程—选矿]