摘要
2010年6月1日,在新疆率先进行的资源税改革,无疑是一次中央对能源经济利益的重新调整和分配。对于探索西部大开发的新路,意义重大。本文介绍了资源税改革的背景及分步推行的设想,并对改革意义做了阐述。
The resource tax reform initiatively carried out in Xinjiang autonomous region is no doubt a re-adjustment and redistribution of economic interests of energy by the central government. It＇s of great significance to seeking new path for the West Development. This paper introduces the background of resource tax reform and the assumption for carrying out the reform progressively, and then elaborates on the significance of resource tax reform.
出处
《涉外税务》
CSSCI
北大核心
2010年第11期10-13,共4页
International Taxation In China
关键词
资源税
改革
Resource tax Reform
