我国矿业税费现状及其改善措施  

The Current Situation and Improvement of the Taxes of Mineral Industry in China

作　　者：刘羽羿[1] 

机构地区：[1]北京科技大学,北京100083

出　　处：《矿业研究与开发》2003年第5期57-60,共4页Mining Research and Development

摘　　要：目前我国矿业税费负担过重、税费制度不合理,严重阻碍着我国矿业的可持续发展和保持国际竞争力。通过对比分析国外矿业大国的税费现状和税收体制,就如何完善我国矿业的增值税、资源税、矿产资源补偿费及所得税等的征收政策提出了建议。For Chinese mineral industry, now the tax burden is too heavy and the tax system is unreasonable so as to seriously hinder its sustainable development and the maintenance of its international competitive power. Base on analyzing the present situation of taxes and the tax system of other great mineral countries, some suggestions how to perfect the taxation policy of value added tax, resources tax, mineral resources compensation, income tax and so on in Chinese mineral industry are put forward.

关 键 词：矿业 增值税 资源税 所得税 矿产资源补偿费 税收政策 

分 类 号：F407.1[经济管理—产业经济]