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2011年11月1日起,新的《中华人民共和国资源税暂行条例》正式施行,我国资源税改革踏上新的征程。但我国现行资源税仍存在征税范围较窄、计税方式不完善、资源价格形成机制无法与资源税改革相适应、资源税税收收入归属不科学等问题,因此,资源税改革必须向纵深化推进。应该扩大征税范围、推进从价计征方式的使用、推进资源性产品价格改革、实现资源税税收收入中央与地方共享。
Since November 1, 2011, the new “Provisional Regulations of the People’s Republic of China on Resource Tax” has been put into effect and the reform of resource tax in our country has embarked on a new journey. However, the existing resource tax in our country still has the problems of narrow tax collection, imperfect tax calculation, resource price formation mechanism can not be adapted to the reform of resource tax, unscientific taxation of resource tax and so on. Therefore, the reform of resource tax must be deepened Promote. We should expand the scope of taxation, promote the use of ad valorem pricing methods, promote the reform of resource-based product prices and realize the taxation of resource tax revenue sharing between the central government and local governments.