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作为税收优惠体系的重要组成部分,资源税优惠政策在引导和促进国民经济发展特别是资源的开采和利用方面,发挥了重要的作用。但是现行资源税优惠政策也存在不少问题,主要表现在:优惠政策不成体系,不利于公平竞争,有悖于资源保护政策,加速了环境污染,不利于经济可持续发展。基于此,本文进行了资源税优惠政策的导向分析,并提出了我国资源税优惠政策的调整方向。
As an important part of the tax concession system, preferential tax policies on resources have played an important role in guiding and promoting the development of the national economy, especially the exploitation and utilization of resources. However, there are still many problems with the current resource tax preferential policies. The main problems are as follows: the preferential policies are not suitable and the fair competition is not conducive to fair competition. This runs counter to the resource protection policies, speeds up the environmental pollution and discourages sustainable economic development. Based on this, this paper conducts a guidance analysis of the preferential tax policies for resource tax, and puts forward the direction of the adjustment of preferential tax policies for resource tax in China.