| 我国矿业税费征收对投资环境的影响 |
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| 引用本文： | 鲍荣华. 我国矿业税费征收对投资环境的影响[J]. 中国矿业, 2000, 9(6): 64-67 |
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| 作者姓名： | 鲍荣华 |
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| 作者单位： | 中国国土资源经济研究院,北京,101149 |
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| 摘 要： | 目前我国矿业的税费负担过重，尤其是油气、煤炭及黑色金属开发业，不仅高于国内一般工业水平，而且还高于国际同行业水平。1994年我国矿山企业税费负担突然加重了许多，主要原因：一是由于产品税改成了增值税，二是由于资源税征收方式的改变。同时，我国所得税的税基缺乏优惠政策，这是矿山企业的潜在的负担。我国现行矿业税费征收制度对矿山投资环境有较大影响，若不及时改革矿业税费制度，改善矿业投资环境，尽快吸收国内外资金投入，我国的矿业生产将难以为继，矿业企业难以生存和发展，将会影响国内矿产品的稳定供应，影响国民经济的持续稳定发展。所以我国改革矿业税费体制以改善矿业投资环境是当务之急、大势所趋。
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| 关 键 词： | 矿业税费 投资环境 增值税 资源税 征收方式 征收制度 |
| 修稿时间： | 2000-01-03 |
INFLUENCE OF TAX POLICY ON INVESTMENT TO MINING INDUSTRY IN CHINA |
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| Bao Ronghua. INFLUENCE OF TAX POLICY ON INVESTMENT TO MINING INDUSTRY IN CHINA[J]. CHINA MINING MAGAZINE, 2000, 9(6): 64-67 |
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| Authors: | Bao Ronghua |
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| Abstract: | Mining tax in China is high.It is not only higher than that of other industries at home but also higher than that of mining industry abroad.High mining tax has negative influence on investment to mining industry.Under such a mining tax policy,the mining enterprises are facing the difficulty to live and to grow,and the sustainable development of national economy is also influenced negatively.It is obviously urgent and necessary to reform the mining tax policy in China. |
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