从长远看,“营改增”政策对于消除重复征税、降低企业税负、优化经济结构起着重大作用。本文从“营改增”政策改革的现实意义出发,讨论了其对黄金矿山企业生产成本和纳税带来的影响,从认真学习营改增政策、做好纳税筹划工作、加强成本管控等方面提出了有针对性的一些建议。 In the long run, the policy of “increasing revenues and increasing profits” will play a significant role in eliminating double taxation, lowering tax burden on enterprises and optimizing economic structure. This paper starts from the practical significance of the reform of the policy of “reforming the battalion and increasing profits”, discusses its impact on the production cost and tax payment of the gold mining enterprises, from earnestly studying the battalion to increase the policy, making tax planning work and strengthening cost control Some aspects put forward some suggestions.