我国资源税费制度现状及其完善措施

Present situation of China's resource taxation system and its perfection measure

我国现行的资源税费制度有不少地方是制约资源产业发展的,不少规定没有充分考虑资源产业的特点及其作为基础产业的地位,不少做法有悖于国际惯例。如何建立有利于我国资源保护的资源税收体系,如何进一步完善我国现行的资源税费制度,成为一个亟待解决的问题。

Current Chinese resource taxation system contains many aspects that restrict the development of resource industry and not a few regulations have not sufficiently considered the characteristics of resource industry and its position as a basic industry, and furthermore quite a few practices go against international practice. How to establish the resource taxation system conducive to China?s resource protection and how to further per- fect current Chinese resource taxation system become a problem that needs urgent resolution.