| 浅谈我国资源税制存在的问题及对策 |
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| 引用本文： | 蔡报纯,束红,王丽芳. 浅谈我国资源税制存在的问题及对策[J]. 改革与战略, 2010, 26(4): 73-74 |
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| 作者姓名： | 蔡报纯 束红 王丽芳 |
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| 作者单位： | 九江学院会计学院,江西,九江,332005;九江学院会计学院,江西,九江,332005;九江学院会计学院,江西,九江,332005 |
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| 摘 要： | 资源税作为调节资源利用的有效方式,在促进资源节约利用和保护生态环境方面具有不可替代的作用,其已成为世界各国促进可持续发展所运用的重要手段之一。我国现行的资源税制度,由于历史和认识上的原因,还存在很多问题和不完善的地方,难以有效发挥提高资源利用效率和保护环境的作用,已不适应可持续发展的要求。如何进一步完善我国现行的资源税制度,构建符合科学发展观要求的资源税收体系已是必须正视的问题。
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| 关 键 词： | 资源税 可持续发展 对策 |
On the Problems in Resource Tax System in China and the Countermeasures |
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| Cai Baochun,Shu Hong,Wang Lifang. On the Problems in Resource Tax System in China and the Countermeasures[J]. Reformation & Strategy, 2010, 26(4): 73-74 |
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| Authors: | Cai Baochun Shu Hong Wang Lifang |
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| Affiliation: | School of Accounting;Jiujiang University;Jiujiang;Jiangxi 332005 |
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| Abstract: | Resource tax is widely used to regulate the resources exploitation for sustainable development in the world, which plays an important role in saving resources and protecting environment. Present resource tax system in China is not perfect resulted from historical reasons, which can not improve the efficiency in saving resources and protecting environment, and is not fit for the sustainable development. How to amend resource-tax and construct scientific resources tax system is very critical. |
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| Keywords: | resource tax sustainable development countermeasures |
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