摘要
本文从我国资源税制的发展概况、资源地租和可持续发展几个角度对资源税的功能、性质进行了重新认识;并分析了资源税改革在整个税制改革中的地位。
This paper focuses on the re-understanding of the function and nature of China＇s resource tax from various angles, such as the development of a resource tax system, a resource rent mechanism, the tax reform and the sustainable development. It also analyzes the role and position of the resource tax reform within the overall tax reform.
出处
《税务研究》
CSSCI
北大核心
2007年第11期36-40,共5页
关键词
资源税
定位
税制改革
Resource tax Orientation Tax reform
