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国内目前的资源税改革并未单独针对西藏进行设计,但其在藏区的恰当制度设计具有重要的治理意义:有利于提升西藏的地方财力;有利于保护西藏的自然资源;有利于增强中央政府对西藏的政治把控力。这一改革的基本目标在于完成由财政“输血”向税收“造血”的战略性转型,重点应放在两个方面:一是统筹考虑资源税改革试点涉及的征税范围、税率设计和征收方式等问题;二是帮助西藏提高将优惠政策转化为生产力的能力。
However, the current system of resource tax reform in China is not designed solely for Tibet. However, its proper system design in Tibetan areas is of great governance significance: it will help to enhance Tibet’s local financial resources, help protect Tibet’s natural resources, enhance the central government’s To Tibet’s political control. The basic goal of this reform is to complete the strategic transformation from fiscal “blood transfusion ” to tax “hematopoiesis ”. The emphasis should be placed on two aspects. First, the overall scope of taxation involved in the pilot reform of resource tax should be taken into account. The tax rate Design and collection methods and other issues; the second is to help Tibet improve the preferential policies into productive forces ability.