我国矿业税费现状及其改善措施  

The Current State of Our Mineral Industry Tax and the Improving Measures

作　　者：刘羽羿[1] 

机构地区：[1]北京科技大学

出　　处：《矿业快报》2004年第1期1-4,共4页Express Information of Mining Industry

摘　　要：目前我国矿业税费负担过重、税费制度不合理 ,这严重阻碍着我国矿业的可持续发展和矿业的国际竞争力。通过对比分析国外矿业大国的税费现状和税收体制 ,提出我国矿业税费改革中关于增值税、资源税、所得税等的建议。The overloading mineral industry tax and unreasonable tax system have seriously hindered continuous development and intermational competition force of our mineral industry.Based on analysis of the current state of tax and tax system of other mineral countries,suggestions on how to improve value added tax,resources tax and income tax etc. of mineral industry in our country are put foruard.

关 键 词：矿业 税费 可持续发展 国际竞争力 增值税 资源税 所得税 

分 类 号：F812.42[经济管理—财政学]