摘要
本文回顾了中国资源税费制度的沿革,指出中国的资源税费制度存在理论概念不清、级差调节不足、税率总体偏低、资源补偿缺失等4个问题,针对上述问题,本文提出应该合并相关税费、开征资源租金税等若干具体的政策建议。
This paper reviews the evolution of China＇ s resources tax system and analyzes four issues in resources tax system in China, including vague concept, insufficient grading adjustment, low tax rate and lack of resource compensation, and presents some suggestions combining related taxes and levying resources rents, and so on.
出处
《资源与产业》
2007年第6期101-104,共4页
Resources & Industries
关键词
资源税费
资源价格
级差地租
resources tax
resources price
grading land rent
