摘要
本文分析了现行资源税费存在的问题,如资源税计税方式的缺陷导致收入增长缓慢、资源税费关系混淆、资源收益分配不合理等,提出了改革我国资源税费的主要思路:全面建立矿产资源的有偿使用制度;税费并存;资源税以开采量或销售收入为计税依据等。
This article deals with the problems of the existing system of resource tax and fees in China. For example, the defects of the method for tax calculation lead to a slow growth of revenue income. The relation between the tax and fees is confused. Some earnings distributions of resources are unreasonable. Finally, it puts forward the major reform ideas of the resource tax and fees, including the establishment of a complete system of paid use of mineral resources, the co-existence of the resource tax and fees, and the tax based on the amount of exploitation or sales revenue.
出处
《税务研究》
CSSCI
北大核心
2007年第11期41-44,共4页
关键词
资源税
资源补偿费
改革思路
System of resource tax and fees Problems Reform ideas
