摘要
目前我国矿业税费制度存在的主要问题是矿业税费负担过重、税制复杂、部分税种的设置不符合矿业的特点,严重阻碍了我国矿业的可持续发展。文章通过介绍国外与矿业有关的专门税费制度,分析了我国矿业税费制度与国外的差距,在此基础上提出了相应的完善措施。
At present, the main problems of China＇ s mining - industry charge and tax system lie in： over - heavy burden on mining - industry charge and tax; too complicated tax system; introduction of some types of tax inappropriate with the features of China＇s mining- industry. All mentioned above are terribly retarding the sustainable development of China＇ s mining - industry. The paper makes an analysis of the difference between China＇ s mining - industry charge and tax system and that of some foreign countries by firstly, introducing special charge and tax system related to mining - industry in some foreign countries and then, on the basis of that, puts forward relevant measures to improve China＇s current mining- industry charge and tax system.
出处
《当代法学》
北大核心
2007年第2期68-73,共6页
Contemporary Law Review
关键词
矿产资源
矿业税费
改革
mineral resources
mining- industry charge and tax system
reform
