论文部分内容阅读
改革开放以来,我国经济实现了跨越式发展,但经济增长很大程度上是以过度消耗资源与牺牲环境为代价的,资源短缺与生态破坏已成经济社会发展的瓶颈。资源税作为调节资源开发与经济发展关系的主要税种,对于合理利用资源、促进环境保护与经济协调发展具有重要意义。自2010年6月1日新疆开始进行石油、天然气资源税试点改革以来,我国资源税制改革明显步入加速期,2014年12月1日起实施煤炭资源税改革,自2015年5月1日起实施稀土、钨、钼资源税改革。应该看到,前期六种矿产资源的资源税改革采取的是“单
Since the reform and opening up, China’s economy has achieved leapfrog development. However, economic growth has largely come at the cost of over-consuming resources and sacrificing the environment. The shortage of resources and ecological destruction have become bottlenecks in economic and social development. Resource tax, as the main tax for regulating the relationship between resource development and economic development, is of great significance to the rational utilization of resources and the promotion of coordinated development of environmental protection and economy. Since June 1, 2010 in Xinjiang began the pilot reform of petroleum and natural gas resources tax, China’s resource tax reform has obviously entered an acceleration period. Since December 1, 2014, the coal resource tax reform has been implemented. Since May 1, 2015 Implementation of rare earth, tungsten, molybdenum resource tax reform. It should be noted that the reform of the resource tax of the six pre-mineral resources has taken the form of ”single."