| 以地租理论构筑矿业税费体系的探讨 |
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| 引用本文： | 刘三昌,王丽艳. 以地租理论构筑矿业税费体系的探讨[J]. 当代经济管理, 2001, 23(6): 22-25 |
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| 作者姓名： | 刘三昌 王丽艳 |
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| 作者单位： | 石家庄经济学院,会计系、外语系, |
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| 摘 要： | 本文以马克思主义地租理论为依据 ,分析了我国目前矿业税费体系存在的问题 ,提出了适应市场经济需要的、利于矿业发展的矿业税费体系的新思路。
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| 关 键 词： | 地租理论 矿业税费体系 |
| 文章编号： | 1003-3920(2001)06-0022-04 |
| 修稿时间： | 2001-06-28 |
A Study to of building the Mining Taxs and Charges System Based on the Land Rent Theory |
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| LIU San-chang,WANG Li-yan. A Study to of building the Mining Taxs and Charges System Based on the Land Rent Theory[J]. Contemporary Economic Management, 2001, 23(6): 22-25 |
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| Authors: | LIU San-chang WANG Li-yan |
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| Abstract: | Based on Marxism land rent theory,this paper analyzes the problems of our current mining taxs and charges system,and puts forward new thinkings to adapt to the need of market economy and benefit the mining development. |
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| Keywords: | the land rent theory the system of mining taxs and charges |
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