我国资源税改革问题研究

China’s Resource Tax Reform

2011年11月1日起,新的《中华人民共和国资源税暂行条例》正式施行,我国资源税改革踏上新的征程。但我国现行资源税仍存在征税范围较窄、计税方式不完善、资源价格形成机制无法与资源税改革相适应、资源税税收收入归属不科学等问题,因此,资源税改革必须向纵深化推进。应该扩大征税范围、推进从价计征方式的使用、推进资源性产品价格改革、实现资源税税收收入中央与地方共享。

November 1, 2011, the People＇s Republic of China new resource tax regulations, the official implementation of resource tax reform in China to embark on a new journey. But China＇s current resource tax is still narrow the scope of taxation, tax way imperfect, resource price formation mechanism is not compatible with the resource tax reform, resource tax tax income attributable to scientific problems, therefore, the resource tax reform must be to the depth of advance. Should broaden the tax base, promote the use of ad valorem way to promote price reform of resource products, and revenue between central and local share of resource taxes.