中亚国家与矿产资源使用有关的税费问题探讨

摘要

中亚地区作为“一带一路”沿线国家,近年来已成为全球矿业投资的主战场.境外投资牵涉到企业自身税务筹划与所在国政府税收政策.对于矿业投资项目,尚需弄清有关矿产资源使用税费方面的问题.“矿权税”与“开采税”无疑是当前在中亚开展矿产资源项目并购投资中的热点问题.该文对中亚各国与矿产资源使用有关的税费进行了分类,对资源税费有关术语进行了厘定和解读,并提出应对政策风险之对策.%Central Asia has attracted global investment in mining industry benefiting from the belt and road initiative.Overseas investment should reconcile the company's own tax planning and the host country's taxation policy.As for mining investment projects,tax issues concerning the utilization of mineral resources are yet to be understood.Taxa tion about mining rights and development is no doubt the redhot topic during the investment of mineral resources project mergers in Central Asia.The paper classifies taxes related to the utilization of mineral resources in Central Asia,defines and interprets terminology concerning resource taxes and puts forward countermeasures against policy risks.