Comparative study on tax burden of iron ore mining enterprises at home and abroad

China has entered a new normal economic development,the economic slowdown,reducing the demand for iron ore,iron ore mining enterprises produce large losses,in order to guarantee the healthy development of mining economy,national tax on resource development enterprises should be adjusted,which partly reduce the tax burden of enterprises.But it did not significantly alleviate the pressure on enterprises.The tax burden is still 2.15 times more than similar foreign enterprises tax burden.So we need to reduce the tax burden of iron ore mining enterprises in terms of value added tax deduction,and it will reduce the dependence on foreign trade of China's iron ore imports in the long term,to ensure the security of national strategic resources.