摘要
本文在回顾了我国资源税改革历程的基础上,剖析了我国资源税征收中存在的问题,利用Ghosh投入产出法分析了资源税改革对我国各个行业的影响,得出资源税改革是一项促进经济发展的系统性工程,具有较强的行业波及效应。最后结合资源税改革的国际经验提出相关建议。
This article reviewed China's resource tax reform process,analyzes the existing resource tax levied in our country,using the Ghosh input-output method to analyse the impact of resource tax reform on China's various industries,the resource tax reform is a systematic project to promote economic development,with a strong the industry spread effect.Finally,the relevant suggestions are put forward in connection with the international experience of the resource tax reform.
作者
蒋文军
苏丽珺
JIANG Wenjun;SU Lijun
出处
《吉林金融研究》
2018年第3期15-20,26,共7页
Journal of Jilin Financial Research