摘要
本文系统地介绍了我国矿产资源税费制度的演化历程 ,分析了现行资源税费制度存在的主要问题、矿产资源有偿使用制度建立的客观条件及其对经济体制改革的积极影响 ,提出了矿产资源税费制度改革的政策建议。
The evolutional process for the tax and fee institution of the mineral resources in China is discussed systematically in the paper. The main problems in the present tax and fee institution of the mineral resources are analyzed. The objective conditions of the building of the compensation institution of mineral resources and its positive influences on China's economical system reform are also discussed. The policy advice for reforming the tax and fee institution of the mineral resources are given finally.
出处
《中国煤炭经济学院学报》
2002年第2期103-108,共6页
Journal of China Coal Economic College
基金
国家自然科学基金项目 (70 1730 34 )
山东省自然科学基金项目 (Q99G14)
