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在对影响矿产资源税收制度持续创新原因进行理论研究、问卷调查基础上,建立因子分析模型并实证分析,进行合理排序、成因分析、因子检验与评价。经理论分析与因子权重评价得出结论:矿产资源税收制度改革应该从提高资源开采利用效率、促进地方经济发展、增加资源富集地政府与居民收入、生态环境保护等方面入手,改革动作应主次分明、重点突出,调整完善现行矿产资源税收制度机制,扩大从价计征范围,建立生态补偿机制,完善矿产资源收益分配制度框架。
Based on the theoretical research and questionnaire survey on the reasons of continuous innovation of the taxation system of mineral resources, a factor analysis model is established and empirically analyzed to conduct reasonable ranking, cause analysis, factor test and evaluation. The theoretical analysis and factor weight evaluation concluded that the tax system reform of mineral resources should start with improving the efficiency of resource exploitation and utilization, promoting the development of local economy, increasing the income of the government and residents with rich resources and protecting the ecological environment, Clear, focused, adjust and improve the current tax system of mineral resources and mechanisms to expand the ad valorem range, the establishment of ecological compensation mechanism, improve the income distribution of mineral resources system framework.