煤炭是工业的食粮,煤炭工业是山西的主导产业。但新税制实行后,由于各种原因,山西的煤炭行业已陷入困境,大有“沉入低谷”的态势。归纳起来有以下几点: 1、税负高,煤炭生产及运销企业已无利可图 山西省和顺县共有煤矿67个,其中县属矿4个,乡村矿63个。1993年,县属煤矿共 Coal is the food of industry, and the coal industry is the leading industry in Shanxi. However, after the implementation of the new tax system, due to various reasons, the coal industry in Shanxi has been in trouble, and there is a big trend of “sinking into the bottom”. To sum up, there are the following points: 1. The tax burden is high, and the coal production and transportation companies have no profit. There are 67 coal mines in Heshun County, Shanxi Province, including 4 county-owned ore mines and 63 villages and mines. In 1993, the county was a total of coal mines