摘要
本文从资源税定位变化分析现行资源税的局限性,通过对现行资源税征收现状进行评价,结合资源税改革对经济发展的影响进行探讨。
This paper analyses existing limitations in current resource tax system in China through the changes of resource tax scope,and evaluate resource tax by current resource tax system.Investigate the reform of resource tax affect the development of economy.
出处
《山东纺织经济》
2010年第6期14-16,共3页
Shandong Textile Economy
关键词
资源税改革
可持续发展
resource tax reform,sustainable development
