对我国现行税制中有关资源税收政策的分析与思考

Analysis and Reflection on the Resource Tax in Our Current Tax System

随着我国经济的快速增长,资源的无序开采、低效利用和资源短缺的矛盾越来越突出,利用法律的、经济的手段保护资源是坚持可持续发展战略的必然要求。为此,应尽快明确构建资源课税体系应遵循的原则、对策及相关的配套措施,以充分发挥税收杠杆在资源保护方面的作用。

With the economic growth,the contradiction of the disorderly exploration of resources,inefficient usage and short resources becomes sharper and sharper,and protecting resources by means of law and economy is the need for the sustained development strategy.Therefore,in order to protect resources by taxation,some principles,counter-measures and relative methods should be set up as quickly as possible.