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一、我国矿山企业税负和 社会负担现状 矿产资源的不可再生性和矿山的单一产业结构,确定了矿山企业的特殊地位。作为基础产业的矿山理应在各方面得到重点扶持,结果是恰恰相反,偏高的税负和沉重的办社会职能,使企业在发展中背上沉重的包袱,严重制约了矿山企业的发展和国际竞争力。 税改前后比较,增值税税制改革后,矿山企业税赋比制造业高出1倍,比其它工业企业高出2.5—7.4个百分点,比国外矿山企业高6个
First, the tax burden and social burdens of mine enterprises in China The non-renewable mineral resources and the single industry structure of mines have determined the special status of mining enterprises. The mining industry as a basic industry deserves the key support in all aspects. The result is the opposite. The high tax burden and heavy social functions make the enterprises carry a heavy burden in the development and severely restrict the development of the mining enterprises and the international Competitiveness. Before and after tax reform, after the reform of VAT system, the tax revenue of mining enterprises was double that of manufacturing industry, 2.5-7.4 percentage points higher than that of other industrial enterprises and 6 higher than that of foreign mining enterprises