论文部分内容阅读
根据我国现行税法,资源税、土地使用税、土地增值税、耕地占用税等四个税种,均属资源税类。资源税资源税是国家对从事资源开采的单位和个人,因资源差异而形成的级差收入征收的一种税。(一)我国资源税的特点1、征收范围较小我国现行税制规定,只对级差收入差异较大、资源较为普遍的矿产品、盐等资源列为征税范围,并非对一切资源征税。资源是自然界存在的天然物质财富。它包括的范围很广,如矿产资源、土地资源、动物资源、植物资源、海洋资源、太阳能资源、空气、阳光等。而矿产资源又包括:能源矿、金属矿产、非金属矿产、水气矿产及其他呈固
According to China’s current tax law, resource tax, land-use tax, land value-added tax, farmland occupation tax and other four kinds of taxes, are resource tax. Resource tax Resource tax is a kind of tax levied by the state on units and individuals engaged in resource exploitation due to differences in resources. (I) Characteristics of China’s Resource Tax 1. Small Scope of Imposition The current tax system in our country stipulates that resources such as mineral products and salt, which have large differences in income income and relatively common resources, should be included in the scope of taxation. Taxation should not be imposed on all resources. Resources are the natural material wealth that exists in nature. It covers a wide range, such as mineral resources, land resources, animal resources, plant resources, marine resources, solar energy resources, air, sunlight and so on. And mineral resources include: energy mines, metal minerals, non-metallic minerals, water and mineral deposits and other solid