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资源税是以自然资源为征税对象的税种,其主要目的是调节资源级差收入,体现资源有偿开采,促进资源节约使用。近年来,随着我国经济持续、快速发展,资源产品日益增长的需求与资源有限性、稀缺性的矛盾日益突出,1993年制订颁布的《中华人民共和国资源税暂行条例》存在与经济发展和构建资源节约型社会要求不相适应的问题。一些资源产品,特别是原
Resource tax is a natural tax-based tax object, its main purpose is to adjust the income differential income, reflecting the paid exploitation of resources, and promote the conservation of resources. In recent years, with the sustained and rapid economic development in our country, the contradiction between the increasing demand for resources products and the limited and scarcity of resources has become increasingly prominent. The promulgation of the Provisional Regulations on Resource Taxes of the People’s Republic of China promulgated in 1993 and the economic development and construction Resource-saving society does not meet the requirements of the problem. Some resource products, especially the original