1994年以来,有色金属矿山企业的税费负担大幅提高。过重的税费负担不仅大大削弱了矿山企业的市场竞争力,而且已经影响到有色矿山行业的健康发展。若不采取有效措施加以解决,必将给整个国民经济的可持续发展带来不可忽视的影响。我国有色金属矿业税收制度的演变建国初期到改革开 Since 1994, the tax burden of non-ferrous metal mining enterprises has increased substantially. Excessive tax burden not only greatly weakened the market competitiveness of mining enterprises, and has affected the healthy development of non-ferrous mining industry. If we do not take effective measures to solve them, we will surely bring about a significant impact on the sustainable development of the entire national economy. The Evolution of China ’s Nonferrous Metal Mining Tax System During the Initial Period of Founding of New China and Reform