我国资源税计征方式改革研究

Research on the reform of resource tax in China

党的十八大再次明确了加快资源税改革的目标,同时从经济学角度看,资源税从量计征改从价计征,对矿山企业和地方政府均更具公平合理性,因此加快资源税改革步伐具有重要的意义。本文从回顾我国资源税改革历程入手,对比分析了从量计征与从价计征方式的优缺点、从价计征方式中计税依据及计税价格核定过程中应关注的几个重点问题及相应对策建议。

The party′s 18 again clearly accelerate the resource tax reform ,while from an economic perspective ,resource tax from the amount of ad valorem levied on mining companies and local governments are more fairness and reasonableness ,and therefore accelerate the pace of resource tax reform has an important significance .This article reviews the resource tax reform course of our country ,comparative analysis of the taxable amount of ad valorem way the pros and cons ,the tax basis and tax price process in ad valorem way should focus on a few key issues and corresponding countermeasures .