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我国现行资源税是以部分自然资源的开采和利用为征税对象而课征的税收。自1984年开征资源税以来,我国根据社会经济的发展变化和政策需要先后对其进行了多次改革、调整。随着近几年资源形势的变化以及我国建立“资源节约型、环境友好型”社会步伐的加快,现行资源税已经难以适应国家经济发展的需要。为完善资源税制度,2010年6月1日,我国首先在新疆进行了原油天然气资源税改革试点,将原油天然气资源税由“从量定额”
The current resource tax in our country is a tax levied on the part of the exploitation and utilization of part of natural resources. Since the introduction of the resource tax in 1984, our country has successively carried out many reforms and adjustments according to the development and changes in social economy and the needs of its policies. With the changes in the resource situation in recent years and the acceleration of China’s establishment of a “resource-saving and environment-friendly” society, the current resource tax has hardly met the needs of the country’s economic development. To improve the resource tax system, June 1, 2010, China first conducted a pilot reform of the crude oil and natural gas resources tax in Xinjiang, the crude oil and natural gas resources tax by the “quantitative quotas”