中国资源税问题研究与改革取向

随着经济的不断发展,中国原有的资源税暴露出许多弊端,如资源税课税范围较窄、依据不合理、单位税额总体偏低、对级差收入调节不够等,中国资源税改革应在借鉴国外税制的基础上,扩大征税范围,提高税率和按量计征,强化资源节约和环境保护.

China's Resource Tax Research and Reform Orientation

With the continuous economic development and building sustainable development society,China's original resource tax revealed many disadvantages,which including the taxable scope of resource tax narrow,the foundation unreasonable,lower unit tax amount and lack of regulation on the grade income.The reform of China's resource tax should use the abroad tax system for reference,enlarge the taxation scope,increase the tax rate,levy taxes according to the amount and strengthen the resource saving and enviornment p...