摘要
本文通过对陕西省非再生资源价值补偿财税政策的分析发现:我国当前非再生资源内在价值补偿的税费体系不健全,外在价值补偿的税费体系存在缺陷,价值补偿的财政管理体制有待完善。为此,文章从健全非再生资源价值补偿的税收体系、构建横向补偿机制、完善纵向补偿机制和实施纵向税收竞争的财税政策四个层面,提出了完善非再生资源价值补偿的政策建议。
Based on the analysis of the fiscal and taxation policy for the value compensation of non-renewable resources in Shaanxi Province,we find that the tax system for the intrinsic value compensation of non-renewable resources is not perfect currently in China,the tax system for the external value compensation has defects,and the financial management system of value compensation needs improving.Accordingly,this paper proposes the policy recommendations for perfect compensation value of non-renewable resources from four dimensions: to establish a sound tax system concerning the compensation value of non-renewable resources,to build the horizontal compensation mechanism,to perfect the vertical compensation mechanism,and to execute the fiscal and taxation policy for vertical tax competition.
出处
《北京工商大学学报(社会科学版)》
CSSCI
北大核心
2011年第3期113-117,共5页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
基金
国家自然科学基金项目(71072130)
关键词
非再生资源
价值补偿
资源税
横向转移支付
财税政策
non-renewable resources
value compensation
resource tax
horizontal transfer payments
financial policy