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在资源不再成为经济发展的障碍,技术、管理的制约作用也日益减弱的背景下,资源正日益成为中国经济社会健康、可持续发展的瓶颈。2008年3月5日,温家宝总理作的政府工作报告指出,“改革自愿税制度,完善资源有偿机制”。在多方呼吁改革资源税的大氛围下,资源税改革的利弊究竟如何呢?笔者以此为视角,探讨资源税的改革。
Against the backdrop of the resource no longer being an obstacle to economic development and the deteriorating effect of technology and management, resources are increasingly becoming the bottleneck for the healthy and sustainable development of China’s economy and society. March 5, 2008, Premier Wen Jiabao’s government work report made pointed out that “reform voluntary tax system, improve the resource-paid mechanism ”. Under the atmosphere of multi-call for the reform of resource tax, what are the advantages and disadvantages of resource tax reform? From this perspective, the author discusses the reform of resource tax.