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资源税是对在我国境内开采应税自然资源的单位和个人课征的一种税,该税种属于对自然资源占用课税的范畴。资源税的征收是为保护国有资源,促进国有资源合理开发和有效利用,调节收入级差。现行资源税改革对我国经济的发展产生积极的影响,但资源税的征收范围及征收程度等存在很多不合理的因素,以及资源税财政划分等问题远未能达到资源税征收的目地,资源税的进一步改革成为势在必行的趋势。
Resource tax is a kind of tax levied on units and individuals that exploit taxable natural resources in our country, which belongs to the category of taxation on natural resources. The collection of resource tax is to protect state-owned resources, promote the rational development and effective utilization of state-owned resources, and adjust the income differential. The current resource tax reform has a positive impact on the economic development in our country. However, there are many unreasonable factors such as the scope of tax collection and the degree of tax collection, as well as the problem of fiscal division of resource tax, which can not reach the goal of resource tax collection. Resource tax Further reform has become an imperative trend.