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本刊讯5月10日,财政部和国家税务总局联合发布《关于全面推进资源税改革的通知》,自2016年7月1日起全面推进资源税改革。目的在于通过全面实施清费立税、从价计征改革,理顺资源税费关系,建立规范公平、调控合理、征管高效的资源税制度,有效发挥其组织收入、调控经济、促进资源节约集约利用和生态环境保护的作用。据了解,资源税于1984年开始征收,征收对象为在我国境内从事原油、天然气、煤炭等矿产资源开采
On May 10, the Ministry of Finance and the State Administration of Taxation jointly promulgated the Circular on Promoting the Reform of Resource Tax in an all-round way. Since July 1, 2016, the resource tax reform has been fully promoted. The purpose is to establish a resource tax system that is fair, reasonable and reasonable in management and effective in tax collection and management by fully implementing the reform of taxation of fees and charges, ad valorem pricing, rationalizing the taxation of resources and taxes, effectively bringing into play its organizational income, regulating the economy and promoting the conservation of resources Use and the role of ecological environment protection. It is understood that resource tax began to be levied in 1984, the object of collection for the mining of crude oil, natural gas, coal and other mineral resources in China