广西稀土资源储量丰富,发展稀土产业有着独特的资源优势。近年来,随着国家对稀土产业政策的密集调整,以及中国铝业公司(以下简称中铝公司)稀土产业进驻广西,广西稀土产业正在经历一场深刻的变革。本文由税企双方人员围绕全国稀土产业的发展态势,从企业和税收的视角对广西稀土资源开发、加工应用、产业效应等现状进行分析,并提出促进广西稀土产业可持续发 Rich reserves of rare earth resources in Guangxi, the development of rare earth industry has a unique resource advantages. In recent years, with the intensive adjustment of rare earth industry policies by the state and the entry into China by the Rare Earth Industries of China Aluminum Corporation (hereinafter referred to as Chinalco), the rare earth industry in Guangxi is undergoing a profound transformation. Based on the development of rare earth industry in China, this paper analyzes the current situation of rare earth resources development, processing and application, industrial effect in Guangxi from the perspective of enterprises and taxation, and puts forward some suggestions to promote sustainable development of rare earth industry in Guangxi