| 资源税立法的制度变化及其对矿业企业的影响 |
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| 引用本文： | 许文. 资源税立法的制度变化及其对矿业企业的影响[J]. 中国矿业, 2018, 27(8) |
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| 作者姓名： | 许文 |
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| 作者单位： | 中国财政科学研究院 |
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| 摘 要： | 目前,资源税全面改革正在进行中,资源税的立法已经启动。本文针对新公布的《中华人民共和国资源税法(征求意见稿)》的内容,重点分析了该法立法的制度调整及变化,同时分析了资源税立法对矿业企业的资源税负担和税务管理上的影响,在此基础上,提出了现有的税收环境下矿业企业如何主动适用制度变化的建议。
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| 关 键 词： | 资源税 立法 矿业企业 |
| 收稿时间： | 2018-07-16 |
| 修稿时间： | 2018-07-16 |
Institutional change of resource tax legislation and its impact on the mining enterprises |
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| XU WEN. Institutional change of resource tax legislation and its impact on the mining enterprises[J]. CHINA MINING MAGAZINE, 2018, 27(8) |
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| Authors: | XU WEN |
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| Affiliation: | The Research Institute for Fiscal Science |
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| Abstract: | Nowadays, the comprehensive reform of the resource tax is under way,and the legislation of the resource tax has been started. According to the Resource tax law of the People"s Republic of China (Draft for comment), the author focuses on the analysis to the adjustment and changes. Meanwhile, the author analyzes the impact on resource tax burden and tax administration of the mining enterprises, and provides suggestions to adapt to the change of the system actively. |
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| Keywords: | resource tax legislation mining enterprise |
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