国外资源租与税制度经验借鉴

文章对国外资源租、税制度进行了借鉴,介绍了资源保护先行国家资源税的基本经验,主要是与我国国土面积和资源状况具有可比性的俄罗斯、美国和加拿大的资源税制度。文章对这些国家的资源税政策的现状进行了总结和评价,认为以下经验值得借鉴：资源税由收益税转向环境税;调节矿租的功能由资源租取代;资源税的税率以动态税率为主;资源税的征收范围广泛。

Experience for Resources Rent and Tax System in Foreign Countries

This paper studies the resources rent and tax system in foreign countries,introduces the experience of the resources protection in developed countries,especially the resources rent and tax system in Russia,the United States and Canada.The paper analyzes the resources rent and tax system and the present situation of these foreign countries,proposes following suggestions:use environmental tax to take over resources tax,adjust the function of original rent policy and implement the resources rent,use flexible t...