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一、建立健全适应可持续发展要求的税制体系 (一)完善有利于保护和节约资源的资源税税制。 我们应把有效地保护和节约资源作为下一步完善资源税制的出发点。由于受当时的社会经济条件限制,资源税出台时侧重于调节资源的级差收入水平,而对保护和节约资源重视不够。这是导致资源开发失控、配置不合理和使用浪费的一个重要原因,必须按照可持续发展战略要求,对现行资源税制加以改革和完善:(1)扩大征收范围,除对原油、天然气、煤炭、盐、有色金属矿原矿、黑色金属矿原矿、其它非金属矿原矿继续征收资源税外,还应把水、土地、森林、渔业等有形资源也纳入到资源税征收范围。(2)根据资源属性、储量和分布情况,合理设定税负水平.总的原则是,对非再生资源税率从高,对可再生资源税率从低;对稀缺资源税率
First, establish and improve the tax system that meets the requirements of sustainable development (A) improve the resource tax system conducive to the protection and conservation of resources. We should take effective protection and resource conservation as the starting point for further improvement of the resource tax system. Due to the restriction of social and economic conditions at the time, resource tax was mainly focused on adjusting the level of income differential income, but not enough for protecting and saving resources. This is an important reason leading to uncontrolled exploitation of resources, unreasonable allocation and waste of utilization. In accordance with the strategy of sustainable development, we must reform and improve the current resource tax system: (1) Salt, non-ferrous metal ore, ferrous metal ore, other non-metallic mineral ore continue to levy resource tax, but also the water, land, forests, fisheries and other physical resources should also be included in the range of resource tax levied. (2) According to the properties of resources, reserves and distribution, set a reasonable level of tax burden. The general principle is that non-renewable resources, high tax rates, low rates of renewable resources; scarce resources tax rate