众所周知,每一个矿产企业的开办都存在土地占用、国有矿产资源占有、森林植被破坏、水土流失、环境污染等现实问题。因此,在征税的同时,国家明确规定此类企业应当缴纳矿产资源补偿费、育林金、森林植被恢复费、排污费、水土流失防治费、水土保持设施补偿费等非税收入。但征管中面临许多新情况和新问题,主要表现有以下几个方面:一是企业“重税轻费”现象普遍,征 It is known to all that the practical problems of occupation of land, possession of state-owned mineral resources, destruction of forest vegetation, soil erosion and environmental pollution exist in every mineral enterprise. Therefore, at the same time as taxation, the state clearly stipulates that such enterprises should pay non-tax income such as mineral resource compensation fees, forestation fees, forest vegetation restoration fees, sewage charges, soil and water loss prevention and control fees and water and soil conservation facilities compensation fees. However, the collection and management faces many new situations and new problems, the main performance in the following areas: First, enterprises “heavy taxes light ” phenomenon is widespread, sign