摘要
金河磷矿的税负，在税制改革后成倍增长，1989年实际纳税率为5％，1994～1996年分别为13.76％、9.8％、10.7％。分析了税负过高的原因以及高额税负造成的后果，并提出免征流转税或实行零税率等建议。
The tax burden of Jinhe Phosphate Mine has been doubled and redoubled after tax system was reformed. While the real tax payment rate of the mine is 5% in 1989, they are 13.76%, 9. 8%, 10. 7% in 1994, 1995, 1996, respectively. The reasens arising too high tax burden and the consequences cand by too high tax burden are discussed, and me suggestions on exempting from circuIating tax and carTying out zero tax ratt are put forward.
