| 中外资源税费法律制度对比及对我国的启示 |
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| 引用本文： | 叶莉娜.中外资源税费法律制度对比及对我国的启示[J].湖南财经高等专科学校学报,2010,26(5):8-12. |
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| 作者姓名： | 叶莉娜 |
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| 作者单位： | 中南林业科技大学政法学院,湖南长沙410004 |
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| 基金项目： | 中南林业科技大学研究生创新基金 |
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| 摘 要： | 资源税费立法作为解决资源短缺问题的法律手段被各国广泛采用,美国、俄罗斯、北欧一些国家根据本国国情进行了各具特色的资源税费立法实践并取得了显著的成绩。通过我国与其他国家在立法层次、立法目的、中央与地方的分享机制、征税范围、资源＂税＂与＂费＂地位、配套机制、公众参与程度等方面的对比分析并以此作为借鉴,提出改革我国资源税费法律制度的建议。
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| 关 键 词： | 自然资源 资源税 资源补偿费 |
The Comparison of Chinese and Foreign Resource Tax Legal System and Its Revelation |
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| YE Li-Na.The Comparison of Chinese and Foreign Resource Tax Legal System and Its Revelation[J].Journal of Hunan Financial and Economic College,2010,26(5):8-12. |
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| Authors: | YE Li-Na |
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| Institution: | YE Li-Na(Political Science and Law School Central South Forestry and Technology University,Changsha HuNan 410004) |
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| Abstract: | Resource shortage is the common problem that countries in the world have to face in the process of economic development.Resource tax legislation has become a common practice both in developed and developing countries.By the comparison with other countries of legislative guidelines,purpose and level,this article puts forward proposals for resource tax reform in China. |
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| Keywords: | natural resources resource tax resource compensation tax |
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