然而,按采矿数量而定的矿区使用税——即新税种代替的那部分——却远远落后于矿主们飙升的利润。
Yet a system of royalties based largely on the volumes mined—which the new tax would replace—has not kept pace with the miners’ soaring profits.
劳埃德的银行家说,这个非洲西部的国家已经形成了一套以石油分成合同为基础的税制,包括35%的公司税以及根据石油钻井量设定的3%-10%的的矿区使用费。
The west African nation has now developed a tax regime based around petroleum sharing contracts with 35% corporate tax and a 3%-10% royalty depending on the underlying commodity being extracted.
减免石油工业的增值税、资源税和矿产资源补偿费,代之以国际通行的按滑动费率计算的矿区使用费;
VAT, resources taxes, and mineral compensation payments should be reduced or exempted while the internationally accepted sliding scale royalty system should be introduced.
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