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On China's Reforms on the Mining-Industry Charge and Tax System

HAN Hong-jin(Liaoning Technical University,Fuxin Liaoning,123000)  
At present,the main problems of China's mining-industry charge and tax system lie in: over-heavy burden on mining-industry charge and tax;too complicated tax system;introduction of some types of tax inappropriate with the features of China's mining-industry.All mentioned above are terribly retarding the sustainable development of China's mining-industry.The paper makes an analysis of the difference between China's mining-industry charge and tax system and that of some foreign countries by firstly,introducing special charge and tax system related to mining-industry in some foreign countries and then,on the basis of that,puts forward relevant measures to improve China's current mining-industry charge and tax system.
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