| 我国矿产资源税问题的理论与实践研究 |
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| 引用本文： | 张举钢,周吉光. 我国矿产资源税问题的理论与实践研究[J]. 石家庄经济学院学报, 2007, 30(4): 57-60 |
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| 作者姓名： | 张举钢 周吉光 |
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| 作者单位： | 石家庄经济学院,河北,石家庄,050031 |
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| 摘 要： | 通过分析我国矿产资源税在征收实践中存在的问题,并结合产权理论分析矿产资源税征收的理论基础以及资源税内部化“外部性”的作用,根据我国矿业经济中的“二元经济”特点,建议改革资源税的征收目的和对象。
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| 关 键 词： | 矿产资源 资源税 产权 外部性 |
| 文章编号： | 1007-6875（2007）04-0057-04 |
| 修稿时间： | 2006-12-20 |
Theoretical and Practical Study on Mineral Resource Tax in China |
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| ZHANG Ju-gang,ZHOU Ji-guang. Theoretical and Practical Study on Mineral Resource Tax in China[J]. Journal of Shijiazhuang University of Economics, 2007, 30(4): 57-60 |
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| Authors: | ZHANG Ju-gang ZHOU Ji-guang |
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| Affiliation: | Shijiazhuang University of Economics, Shijiazhuang, Hebei 050031 |
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| Abstract: | The study introduces the problems existed in the levying practice of mineral resource tax in China.Then,authors analyze the theoretical principle of mineral resource taxation and the "externalities" function of internal resource tax combined with property the rights theory.Based on the dual economy in mining economy of China,the levying purpose and objects of resource tax should be reformed. |
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| Keywords: | mineral resources resource tax property rights externalities |
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