有色金属矿山企业主要税费负担研究  

Study On Tax and Fee Burden on China's Nonferrous Metal Mines

作　　者：贺正楚[1] 鲍爱华[2] 李自如[3] 徐姝[3] 冯菱君[3] 陈文俊[4] 

机构地区：[1]浙江师范大学 [2]长沙矿山研究院 [3]中南大学 [4]湖南经济管理干部学院

出　　处：《金属矿山》2003年第10期1-5,36,共6页Metal Mine

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.

关 键 词：有色金属 矿山企业 税费 增值税 资源税 资源补偿费 

分 类 号：F810.42[经济管理—财政学] F407.1