资源税改革对我国经济的影响

在我国近30年的经济高速增长背后,是资源的过度消耗,能源的枯竭,严重的环境污染,作为反映资源稀缺性而开征的资源税因税率过低、计征方式不合理等问题而没有起到应有的作用,资源税改革已迫在眉睫。文章首先说明了资源税改革的必要性,其次分别在宏观和微观层面讨论了资源税改革后的积极影响,并对相应问题提出了解决办法。

Resources Tax Reform on the Economic Impact of China

With the 30 years of rapid economic growth in China, the problem such as Excessive consumption of resources, energy depletion, and serious environmental pollution is very serious. The tax rate, as a reflection of the scarcity of resources, do not play a due role for the tax rate is too low and the way of Measurement and collection is unreasonable. Resource tax reform is imminent. Firstly , This paper explains the need for reform of resources tax; and then, the positive impact of the resources tax reform wil...