摘要
《资源税法》的出台为我国资源税征收实现了真正意义上的"税收法定",同时也为绿色税制的建立提供了重要支撑。本文从《资源税法》的应然角度,以客观评论的方式对《资源税法》的出台背景、内容与细节变化进行解读和思考,分析了《资源税法》在实施过程中可能面临的问题并提出对策。
The promulgation of the Resource Tax Law has realized the true meaning of statutory taxation principle in the field of resource tax in China and has provided an important support for the establishment of the Green Tax System.From the perspective of what the Resource Tax Law should be,this paper interprets and reflects on the background,content and details of the Resource Tax Law in an objective way.The paper analyzes the potential problems in the implementation of the Resource Tax Law and gives some suggestions on how to solve them.
作者
高桂林
杨雪婧
GAO Guilin;YANG Xuejing
出处
《税务研究》
CSSCI
北大核心
2020年第8期79-84,共6页
关键词
资源税
税收法定原则
水资源税
Resource Tax
Statutory Taxation Principle
Water Resource Tax
