矿业税收是国家监督和管理采矿活动、促进矿产开发和经济增长的重要手段之一,也是矿业投资者最关注的制约因素之一。矿业税收体制应保证矿业项目的收益在政府和投资者之间合理分配,促进矿业的可持续发展。税负过重会减小对矿业投资者的吸引力,削弱国民经济持续快速增长的基础。 Mining tax is one of the most important tools for the state to supervise and manage mining activities and promote mineral development and economic growth. It is also one of the most restrictive factors for mining investors. Mining tax system should ensure that the proceeds of mining projects in the government and investors reasonable distribution, and promote the sustainable development of mining. Excessive tax burden will reduce the attractiveness of mining investors and undermine the basis for sustained and rapid growth of the national economy.