关于铁矿资源税征收方式的建议  

Suggestion on iron ore resources tax collection mode

作　　者：万小军 辛国帅[2] 

机构地区：[1]河南省非煤矿山管理办公室,郑州50012 [2]东北大学,沈阳110004

出　　处：《有色金属（矿山部分）》2013年第6期80-82,共3页NONFERROUS METALS(Mining Section）

基　　金："十二五"国家科技支撑计划项目(2011BAB07B02)

摘　　要：通过对从量计税和从价计税两种资源税征收方式的分析、比较,阐述两种计税方式存在的问题以及给矿山企业带来的影响。提出了从价计税,兼顾级差调节的资源税征收调整方案。并以舞阳矿业有限责任公司为例,对该资源税征收调整方案给企业带来的影响进行了探讨,取得了较好的效果。Based on the analysis and comparison of the collection modes of resource tax, which include specific duty and ad valorem taxation, the problems of these two collection modes and the impacts to mining enterprises are described. In this paper ad valorem taxation was put forward, and differential regulation of resource tax was also taken into consideration at the same time. Taking Wuyang Mining Co. , Ltd. as an example, the influence of this resource tax adjustment scheme on mining enterprise is discussed, which achieves good results.

关 键 词：资源税 从量计税 从价计税 级差调节 铁矿 

分 类 号：TD219[矿业工程—矿井建设]