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本文主要梳理了世界各国对矿产资源、水资源、沙石资源和林木资源征收资源税费的情况,并归纳了资源税实践的若干特点。
This paper mainly sorts out the taxation of resources collected by mineral resources, water resources, gravel resources and forest resources in all countries in the world and sums up some characteristics of resource tax practice.