| 资源税费改革:理念与走向 |
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| 引用本文： | 杨志勇. 资源税费改革:理念与走向[J]. 涉外税务, 2011, 0(8) |
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| 作者姓名： | 杨志勇 |
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| 作者单位： | 中国社会科学院财政与贸易经济研究所; |
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| 摘 要： | 2010年,中国在新疆和西部地区率先进行了资源税改革。本文对资源税费改革的有关问题,如西部资源税改革成效、资源税改革与石油特别收益金的关系、资源税费改革与资源综合利用、资源税费改革与国有资源补偿机制、资源税费改革与国有经济改革等进行了深入探讨,厘清了一些理论问题,有助于人们更好地认识资源税费改革。
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| 关 键 词： | 资源税 石油特别收益金 资源补偿 国有企业改革 |
On the Concepts and Trends of Resource Tax/fee Reform in China |
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| Zhiyong Yang. On the Concepts and Trends of Resource Tax/fee Reform in China[J]. International Taxation In China, 2011, 0(8) |
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| Authors: | Zhiyong Yang |
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| Affiliation: | Zhiyong Yang |
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| Abstract: | China's resource tax reform was first implemented in Xinjiang Uygur Autonomous Region as well as in other parts of West China. This paper makes a depth exploration on issues related to the reform of resource taxes and fees like the effects of the reform of resource taxes and fees in West China,the relations between the reform of resource tax and special oil gain levy,the connections between the reform of resource tax and integrated utilization of resources,the relationship between the reform of resource tax... |
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| Keywords: | Resource tax Special oil gain levy Compensation mechanism for resources State-owned |
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