营改增全面实施以来,地方税务局主体税种缺位问题严重,部分地方税种的重要性日益凸显。采掘业作为我国经济的重要组成部分,在我国地方经济发展中作用重要。本文从地方税务局角度出发,对内蒙古自治区赤峰市林西县数个采掘业企业的实际案例进行分析、归纳和总结,发现其在生产经营和纳税情况存在的问题,并提出相应对策。 Since the comprehensive implementation of the reform and increase of camps, the issue of the absence of the main taxes of local tax bureaus has become serious, and the importance of some local taxes has become increasingly prominent. As an important part of China’s economy, extractive industry plays an important role in the development of local economy in our country. This paper analyzes the actual cases of several extractive enterprises in Linxi County, Chifeng City, Inner Mongolia Autonomous Region from the perspective of the local taxation authorities, summarizes and concludes the problems existing in their production, operation and tax payment and puts forward corresponding countermeasures.