摘要
经过近年来税收法律制度的改革,资源税法律制度已经比较规范,但是在实践中还暴露出不少问题。因此,如何进一步完善我国的资源税法律制度,成为一个亟待解决的问题。
After the reformation of the resource tax in resent years, the legal system of it has become more regulated. But it still has many problems in the practice. So it is urgent that how to perfect legal system of resource tax.
关键词
资源税法
缺陷
完善
resource tax law
defect
perfect
