| 我国矿业税费现状及其改善措施 |
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| 引用本文： | 刘羽羿.我国矿业税费现状及其改善措施[J].矿业快报,2004,20(1):1-4. |
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| 作者姓名： | 刘羽羿 |
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| 作者单位： | 北京科技大学 |
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| 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。
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| 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 |
| 文章编号： | 1009-5683(2004)01-0001-04 |
| 修稿时间： | 2003年8月26日 |
The Current State of Our Mineral Industry Tax and the Improving Measures |
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| Liu Yuyi.The Current State of Our Mineral Industry Tax and the Improving Measures[J].Express Information of Mining Industry,2004,20(1):1-4. |
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| Authors: | Liu Yuyi |
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| Affiliation: | Beijing University of Science and Techndogy |
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| Abstract: | 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. |
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| Keywords: | Mineral industry Mining tax Tax policy |
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