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在第二轮西部大开发浪潮中,资源税改政策无疑成为人们关注的焦点,这次资源税改的主要方向是扩大征收范围、提高税率和改变征收方式,资源税改革必定对我国西部经济社会发展产生较大影响.在回顾了资源税改革内容之后,分析了资源税改对我国西部地区经济发展的影响,并提出完善资源税税制改革的建议.
In the second wave of the great western development, resource tax reform policy will undoubtedly become the focus of attention. The main direction of the resource tax reform is to expand the scope of levying, raise the tax rate and change the mode of levying. The reform of resource tax will inevitably affect the economic and social development in western China After reviewing the content of resource tax reform, this paper analyzes the impact of resource tax reform on the economic development in the western region of China and puts forward suggestions on how to perfect the reform of resource tax system.