鉴于实行新税制后铁矿石的流转税、资源税负担上升较大，即使适当提高铁矿石价格，独立矿山仍难以承受。为支持独立铁矿的发展，经国务院批准，财政部、国家税务总局决定自一九九四年一月一日起，对独立矿山应纳的铁矿石资源税减征40％，按规定税额标准的60％征收。特此通知，? In view of the turnover tax on iron ore after the introduction of the new tax system, the tax burden on resources has risen greatly. Even if the iron ore price is properly raised, the independent mines will still be unmanageable. In order to support the development of independent iron ore, with the approval of the State Council, the Ministry of Finance and the State Administration of Taxation decided to reduce the iron ore resource tax payable by independent mines by 40% from January 1, 1994, Standard 60% levy. Hereby notice?