摘要
资源税是环境税收体系的一个重要组成,本文较系统地比较了我国与西方主要矿业国家的资源税费制度区别,分析了我国现行资源税费制度存在的不足,并提出完善我国资源税费制度的设想。
Resources Tax is one of important components of the Environmental Tax System. The paper systematically introduces the evolution of resources tax system in China. It analyzes the malpractice existing in the current resources tax system, and puts forward some advices of reforming resources tax system in China,
出处
《四川环境》
2005年第5期100-103,共4页
Sichuan Environment
关键词
资源税制
比较
完善
Resources tax system
compare
perfection
