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资源税是为了调节资源开采中的级差收入、促进资源合理开发利用而对资源产品征收的一种税。根据现行的《中华人民共和国资源税暂行条例》规定,资源税主要是从量计征。从2010年6月1日
Resource tax is a kind of tax levied on resource products in order to adjust differential income in resource exploitation and promote rational exploitation and utilization of resources. According to the current “Provisional Regulations of the People’s Republic of China Resources Tax” provides that the resource tax is mainly from the amount of levy. From June 1, 2010