资源税费改革:理念与走向

On the Concepts and Trends of Resource Tax/fee Reform in China

2010年,中国在新疆和西部地区率先进行了资源税改革。本文对资源税费改革的有关问题,如西部资源税改革成效、资源税改革与石油特别收益金的关系、资源税费改革与资源综合利用、资源税费改革与国有资源补偿机制、资源税费改革与国有经济改革等进行了深入探讨,厘清了一些理论问题,有助于人们更好地认识资源税费改革。

China＇s resource tax reform was first implemented in Xinjiang Uygur Autonomous Region as well as in other parts of West China. This paper makes a depth exploration on issues related to the reform of resource taxes and fees like the effects of the reform of resource taxes and fees in West China,the relations between the reform of resource tax and special oil gain levy,the connections between the reform of resource tax and integrated utilization of resources,the relationship between the reform of resource tax and compensation mechanism for national resources,and association between the reform of resource tax and national economic reform,and then clarifies some theoretical questions which will be conducive for people to better understand the reform of resource taxes and fees.