Thực tiễn áp dụng pháp luật về quản lý thuế đối với hoạt động khai thác tài nguyên đá trên địa bàn tỉnh Hà Nam

⁄ I H—C QUÙ CGIAHÀN

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NGKHAITHÁCTÀI

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CHUYÊNNGÀNH:LU
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T KINH T´
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LU NVNTH

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NG Dfi N: TS NGUYÁ N TH˛ LANHlàNG

Hàn

i - 2013


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CHlàNG 1:

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CHlàNG 2:
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CHlàNG 3:
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NG KHAI THÁC TÀI NGUYÊN Á% TRÊN %
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Ł CTÀILI

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i

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u ¯ u kh•QJ ˇnh:
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ng nh' WOjSK
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ı nguy¸ Q «\

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WUm
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vØ thuˆ cº a ngmÆi n p thuˆ NtFKWKtFKV
ı WXkQWK
º thuˆ ti¯ PQQJ · [40]. T
v¸ F[iF

ˇQKm c mØFWLrX
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i m i qu§Q OŒ WKX
ˆ WKHR Km
ng: L' y QJmÆi n p thuˆ OjP WUXQJ WkP FRL


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ˆ ph§i phØc vØ, t¥o ra
L ¯ u ki¸ n thu–n l i nh' WFKRQJm
Æi n p thuˆ thı c hi¸ n t WFiFTX\¯ QYjQJK›D
vØ cº a h [25]
Th

p qu

iv i

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t«ng n' FOjP t h¸ th ng nh FyVı

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huˆ
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i
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ˆ Nr
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ch FQQJTX §QOŒm FFKX\rQP{QKyDQKP ¥Wm c nh ng mØFWLrXQK
't
ˇnh (26). H«u hˆ W P{ KuQK Wch c qu§Q OŒ ºFD Fk TXDQ WKX
ˆ g m 3 c' p:
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mkQJYjWKX
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thuˆ

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quy¯ Q ˇDSKmkQJ«
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