资源税费改革若干问题研究

Research on Some Problems about Resource Tax Reform

文章以马克思主义地租理论为指导,将目前世界通行的资源税费和现行中国资源税费种类进行梳理和对照,并说明了其经济本质。文章还以清费立税为原则提出了新的资源税费设想,在对征收方式进行了理论分析基础上介绍了两种具体征收方法。

This paper introduces the basic, ideas of the Marx＇s theory and the ＂western theo~＂ of rent, ac- cording to Marx＇s theory of land rent, review and compare and contrast current resource tax of China and general resource tax of other countries , and shows those economic nature. The article also put forward the new principle and the new ideas about the resource tax. based on the theoretical analysis of the Levy method , the paper intro- duces two kinds of specific collection method.