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本文作者对矿山企业体制改革后,提出征收资源税建议的出发点是好的。文中提出关于“基本税率”应根据什么和如何“核定”与“确定”,“调节税率”的计算,如何才能做到对用正当手段提高出矿品位与用不正当手段提高出矿品位而分别受到葵、罚的区别,是否用一个计算公式就能作出,此外,“原矿品位”问题是否要作出明确的概念等等。解决这些问题,要进行分析研究不同的具体情况与条件,特别是有关政策性的问题,值得大家进一步探讨。为此,将文章刊出,希望广大读者参加研究讨论。
After the reform of the mining enterprise system, the author of this paper puts forward the starting point of the proposed resource tax collection. The article put forward that “basic tax rate” should be based on what and how “approved” and “determined” and “tax rate adjustment” calculation, how can we achieve the proper means to improve the quality of ore and improper means to increase the grade of ore and respectively Whether the differences between the sunflower and the fine can be made using a formula or not. In addition, whether the concept of “ore grade” needs to be clearly defined or not will be made. To solve these problems, we must analyze and study different specific situations and conditions, especially concerning the policy issues, which deserve further discussion. To this end, the article published in the hope that readers participate in research discussions.