本文通过对我国稀土产业进行重点调查研究,在摸清当前我国稀土产业发展现状及产业目前存在问题的基础上,专门从税收角度剖析了现行税收政策对稀土产业发展的影响,结合国际经验,提出完善我国稀土产业税收政策的建议。 Based on the investigation of rare earth industry in our country and the current situation of rare earth industry in our country and the current existing problems in industry, this paper analyzes the impact of current taxation policy on the development of rare earth industry from the perspective of taxation. Based on the international experience, Suggestion on Perfecting Rare Earth Industry Tax Policy in China.