近年来,国内企业开发利用海外铜资源正呈现多元化格局。但由于我国未将粗铜含金部分进口环节增值税列入免征范围,国内企业难以承受高昂的税收成本,不得已放弃粗铜进口。我国企业费尽周折投资开发的海外铜资源流向韩国、日本等国。我国铜资源对外依存度高达70%。受国际金融危机影响,近来铜价暴跌,国内铜企普遍陷入困境,一些铜企原料短缺。有关人士建议,国家有关部门应尽快 In recent years, the development and utilization of overseas copper resources by domestic enterprises are showing a diversified pattern. However, as China does not include the VAT on the import of partially blister copper in the exemption scope, it is hard for domestic enterprises to bear the high tax costs and must abandon the import of blister copper. Overseas Chinese enterprises have spent huge amounts of capital in overseas investment in developing copper resources to South Korea, Japan and other countries. China’s foreign dependence on copper resources up to 70%. Affected by the international financial crisis, copper prices plunged recently, and copper enterprises in China were generally in a dilemma. Some copper enterprises lacked raw materials. Relevant persons suggested that the relevant state departments should be as soon as possible