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今年5月10日,财政部发布《关于全面推进资源税改革的通知》,指出资源税从价计征改革及水资源税改革试点自7月1日起实施。对比现行资源税征收方式,新方案能够有效调节资源税税收格局,加快形成与市场运行相协调的税收机制,为产业转型、经济稳增长奠定基础。现行资源税存在的问题首先,资源税定位设计不合理,范围窄、税率低。在资源税施行的过程中,
On May 10 this year, the Ministry of Finance promulgated the Circular on Promoting the Reform of Resource Tax in an All-round Way, pointing out that the resource tax ad valorem reform and the pilot reform of water resources tax have been implemented since July 1. Compared with the current resource tax collection methods, the new scheme can effectively adjust the tax pattern of resource tax and speed up the formation of a taxation mechanism that is compatible with market operation, laying a solid foundation for industrial restructuring and stable economic growth. Existing resource tax problems First of all, resource tax positioning design unreasonable, narrow scope, low tax rates. In the process of resource tax implementation,