摘要
通过对我国煤炭资源税费制度的演变、现行资源税费制度的局限性和不足的阐述,分析了我国煤炭资源税费制度改革的必要性和紧迫性。然后,从西方主要矿业国家比较成熟的资源税收体系着手,阐明了资源税费的构成、资源产权制度的建立、产权的交易方式。在此基础上,明确了我国煤炭资源税费改革原则和目标,对现行煤炭资源税费的征收范围、税率、计税方法、征收体制等方面的改革进行设计,提出了具体实施我国资源税征收范围、适当提高资源税率、改进计税方式及将资源税和资源补偿费合而为一的方法。
The necessity and urgency to reform the coal resources tax and fee system in China are analyzed based on the research of the limitation and deficiency of evolution and current situation of resource tax system in China. Starting from the resources tax system of major western mining countries, the essay elaborates the composition of the tax and fee resources, the establishment of the resource property right system and its dealing methods. On this basis, it clarifies the principle and aim of tax and fee system of coal resources in China, it designs the resource tax system reform covering following aspects： range of tax collection, tax rate, tax methods and collection system. It puts forward the following methods to implement the scope of the resource tax collection of China, appropriately increase the tax rate of resources, improve the ways of tax, resources tax and resources compensation will be merged into one.
出处
《山东工商学院学报》
2008年第5期29-35,共7页
Journal of Shandong Technology and Business University
关键词
资源税费制度
资源税
权利金
resources tax and fee institution
resources tax
royalty
