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excise tariff head for coal mining equipment

Coal mining an overview sciencedirect topics,apr 01, 1990 robert bacon, in encyclopedia of energy, 2004. 2.1.3 the taxation of coal production. coal mining is usually subject to a royalty and the national corporation tax on income, net of allowable costs. the former is sometimes in the form of an excise tax of a fixed value per ton mined. other cases are in the form of a revenue tax, which relates the tax payable to the value of sales (often

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