摘要
本文认为,将资源税的征收目的定位为节约资源、保护环境,同时实行国际通用的权利金制度,是我国矿产资源课税制度改革的基本方向。此外,有必要保留石油特别收益金,并充分考虑矿业企业整体税费负担。
This paper proposes that it is in accordance with fundamental direction of Chinese mineral resource tax reform to aim at saving resources, protecting the environment, and simultaneously adopting the royalty system which conforms to the international convention. In addition, it is necessary to maintain special petroleum proceeds and give full consideration to their overall tax burden on mining enterprises.
出处
《涉外税务》
CSSCI
北大核心
2010年第11期13-17,共5页
International Taxation In China
关键词
矿产资源
资源税
权利金
税率
Mineral resources Resource tax Royalty Tax rate
