摘要
本文通过对广西铝土矿资源开发利用现状及潜力分析,对铝土矿资源可供性进行了研究。提出广西铝土矿的开发利用,要从矿山建设规模及布局调控入手,对两种类型铝土矿采取不同的开发利用方式,以保证广西区经济社会发展的长远需求。
In order to promote the rational development of mineral resources and energy conservation, we analyzed the theoretical basis of income tax benefits of coal enterprise in China. In addition we explored the guide of these theories and proposed the design of coal enterprise income tax henefits for promoting energy conservation: different rates of income taxes; preferential income tax base; benefits payable; Preferential tax time.
出处
《中国矿业》
北大核心
2011年第2期46-48,共3页
China Mining Magazine
关键词
煤炭企业
所得税
税收优惠
节能减排
coal corporate
income taxi tax incentives
energy saving