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作为国民经济和社会持续、稳定发展的一个重要物质基础,矿产资源对于促进我国整体的经济发展起着极其重要的作用。因此以矿产资源为核心的采矿企业在我国经济市场稳健发展的过程中也起着不可或缺的作用。对于不同的采矿企业而言,在整个运营过程中,由于企业经营管理方式和运营模式存在不同,从而导致企业主要的业务内容和经营性质存在较大的差别,这就导致企业的会计内容和税务内容等方面的构成不尽相同。近些年来,随着我国市场经济的不断发展以及经济全球化趋势的不断发展,国内很多行业、企业都得到了前所未有的发展。随着采矿行业的不断发展,劳务外包已经成为大多数采矿企业采用的一种经营方式。采用劳务外包的采矿企业,企业的会计核算内容经常变化,企业运营的增值税和营业税的选择以及税负的承担等,都要通过会计实现。
As an important material basis for the sustained and steady development of the national economy and the society, mineral resources play an extremely important role in promoting the overall economic development of our country. Therefore, mining enterprises with mineral resources as their core also play an indispensable role in the steady development of China’s economic market. As for different mining enterprises, there are big differences in the main business content and business nature of the enterprise due to the differences in business management mode and operation mode throughout the operation process, which leads to the fact that the accounting content and taxation of the enterprise Content and other aspects of the composition vary. In recent years, with the continuous development of China’s market economy and the trend of economic globalization, many domestic industries and enterprises have enjoyed unprecedented growth. With the continuous development of the mining industry, labor outsourcing has become a mode of operation adopted by most mining enterprises. The use of labor outsourcing of mining enterprises, corporate accounting content changes frequently, the value-added tax and business tax business operators to choose and the burden of tax burden, etc., must be achieved through accounting.