... resource equalization tax 资源平衡税 Resource Compensation Tax 资源补偿费 Minerals Resource Rent Tax 矿产资源租赁税 ; 矿产资源租金税 ...
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But at present there are many problems in Chinese coal taxes and fees system, the aim of setting up resources tax conflict with the actual charge, resources compensation charge methods is controversial.
但是目前我国煤炭税费体系存在着很多问题,资源税设立的目的和实际征收中存在着矛盾,资源补偿费征收的方法也有争议,对煤炭企业征收增值税和所得税缺少必要的优惠政策,加重了煤炭企业的负担。
参考来源 - 我国煤炭资源税费合理性研究(研究生论文)·2,447,543篇论文数据,部分数据来源于NoteExpress
最后建议将矿产资源补偿费与矿权使用费合并统称矿权使用费。
In the end the author suggests that mineral resource compensation fee and mineral rights use fee should merge and the merger is called mineral rights use fee.
文章阐述了矿产资源补偿费的特征,并对矿产资源补偿费的使用提出了建设性意见。
The paper describes the features of compensation fee for geology and mineral resources and puts out some constructive comments on its usage.
按矿产品的实际销售收入征收矿产资源补偿费和税收,国有矿产资源资产和税收大量流失。
When mineral resources compensation fees and taxes are levied according to the actual sales income of mineral products, the assets and taxes of state-owned mineral resources are lost in large amount.
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