| 对我国现行资源税费制度几个重大问题的探讨 |
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| 引用本文： | 黄静,苏红莉,李汉文.对我国现行资源税费制度几个重大问题的探讨[J].涉外税务,2007,234(12):8-12. |
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| 作者姓名： | 黄静 苏红莉 李汉文 |
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| 作者单位： | 贵州财经学院,贵州,贵阳,550004 |
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| 摘 要： | 本文首先研究了资源税费制度中"资源"的范围问题、资源税费的征收与政府权力类型问题、如何通过建立环境税来校正外部性的问题以及如何保护自然资源原产地的利益问题,然后在此基础之上,结合国外的成功经验,在每一个问题之后,提出了改革现行资源税费制度的思路,最后提出了构建新的资源税费体系的基本框架。
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| 关 键 词： | 资源税费 环境税 权利金 红利 |
An Analysis on Some Fundamental Issues in Current Resource Tax/Fee System in China |
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| Jing Huang,Hongli Su,Hanwen Li.An Analysis on Some Fundamental Issues in Current Resource Tax/Fee System in China[J].International Taxation In China,2007,234(12):8-12. |
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| Authors: | Jing Huang Hongli Su Hanwen Li |
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| Abstract: | This paper first analyzes such issues as the scope of 'resources', the collection of resource tax/fee, the alleviation of externality by environmental taxes and the protection of interests of source areas of natural resources. Secondly, combined with successful practice of foreign countries, the paper proposes the orientations of resource tax/fee reform. Finally it puts forward the basic framework of a new resource tax/fee system. |
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| Keywords: | Resource tax/fee Environmental tax Royalty Bonus |
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