资源税从价计征改革后矿山企业税负水平及盈利能力变化分析

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中图分类号：F061.9 文献标识码：A 文章编号：2097-5465（2025）06-0110-08

Abstract：Basedonsummarizing thenewcharacteristicsof theadvaloremresouce taxreform，thispaperrandomlyselected mining projectscoveringsixmineral types，includinggold，copper，iron，phosphorus，areearths，andcoal.Itmeasuredthechngesin taxburdensforminingenterprisesbeforeandaftertheadvaloremresourcetaxreformandfurtheranalyzedthechangesin profitabilityoftheminingprojects.Theresultsindicate that，exceptforcoalminingenterprises，theadvaloremresourcetaxreform generallreducedthetaxburdenonenterprises，altoughthereweresignificantdiferencesamong mineraltypes.Theimpactonthe profitabilityofminingprojectswasgenerallpositive.Sensitivityanalysisshowedthatchangesiresourcetaxamountshadaclear directionalefectonthprofitabilityfminigprojectsbutwerelimitedinmagnitude，keepingenterpriseprofitabiltystable.The findingsprovideareferenceforminingenterprisesinmakinginvestmentdecisionsandadjustingdevelopmentstrategiesunderthe new tax regime.

Keywords：resource taxreform；ad valorem；mining enterprises；profitability

0 引言

党的二十大报告明确要求深化要素市场化改革，建设高标准市场体系，为新时代市场经济改革指明了方向。（剩余9093字）