摘要
目前,我国经济增长中的结构性矛盾非常明显,体现为产业结构矛盾、区域结构矛盾和财政收入的不稳定性。本文认为,资源税改革可以在一定程度上解决这些结构性矛盾,应该选择合适时机推进资源税改革。改革内容应包括扩大征税范围、调整税率、优化税目和计税依据等。资源税改革将对各经济主体产生影响,在推进资源税改革之后应该紧密关注其经济效应,并采取有效措施妥善应对。
Structural contradictions of China's economic growth come forth gradually, including contradictions of industrial structure, regional structure and financial revenue instability. The resource tax reform may help to resolve those structural contradictions to a certain extent, so we should pick a good timing to advance the reform, which is supposed to include expanding taxation scope, changing the tax rate, optimizing the tax item, the tax basis and so on. It's estimated that this reform will have impact on various economic entities, and therefore resource tax reform shall be greatly promoted and more attention shall be attached closely to its economic effect for measures to handle properly.
出处
《涉外税务》
CSSCI
北大核心
2009年第12期10-14,共5页
International Taxation In China
基金
国家社会科学基金重大项目"贯彻和落实科学发展观与深化财税体制改革研究"(课题批准号:07&ZD012)的阶段性研究成果
关键词
资源税
结构性矛盾
产业结构
财政收入
区域发展
Resource tax Structural contradictions Industrial structure Financial revenue Regional development