摘要
本文回顾了我国资源税和资源补偿费制度的确立过程,指出了其中存在的问题,就资源税和资源补偿费的改革方向提出了三点意见。
The process of establishment of resource tax and compensation fee system is reviewed on this paper.Then,problems in our resource tax and compensation fee system are pointed out. Three suggestions on how to reform are given in the end.
出处
《中国矿业》
北大核心
2005年第6期23-24,共2页
China Mining Magazine
关键词
资源税
资源补偿费
资源耗竭补贴
Resource tax Resource compensation fee Depletion allowance
