论我国资源税税制的完善

On the Perfection of China's Rexource Tax Regime

我国现行的资源税存在着定性不准、征收范围过窄、计税依据不合理、单位税额过低等问题 ,通过税制改革可以使我国资源税制得以完善 ,最终提高资源的配置效率。

In China’s current resource tax regime there are still some problems such as inaccurate determination of the tax nature,irrational basis for tax calculation,surplus of unit tax,and so forth.Through the reform of the tax regime,we can perfect the resource taxation,and eventually enhance the disposition efficiency of our resources.