全球化对矿业企业的可持续发展和矿业税费改革有着重要的影响,而合理的矿业税费政策能促进矿业企业的可持续发展。论文分析了全球化背景下矿业企业可持续发展中存在的问题以及解决途径,通过中外矿业税费制度的比较和对目前矿业税费的分析,得出目前部分矿业税费政策不利于矿业企业的可持续发展,研究提出了完善矿业税费建议框架,以促进矿业企业的可持续发展。 Globalization has an important influence on the sustainable development of mining enterprises and the reform of mining taxes and fees, and the reasonable mining tax policy can promote the sustainable development of mining enterprises. The thesis analyzes the existing problems and solutions in the sustainable development of mining enterprises under the background of globalization. By comparing the tax system in the mining industry in China and foreign countries and analyzing the present mining taxes and fees, it is concluded that some of the current mining tax policies are not conducive to the development of mining enterprises Sustainable development, the study proposed to improve the mining tax proposed framework to promote the sustainable development of mining enterprises.