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我国的资源税虽历经数次调整,各税目的税额明显提高,但定位于调节级差收益的功能以及基本制度未变。开征近30年来,资源税以调节级差收益为主要目标的定位,越来越难以适应转变经济发展方式的要求,继2010年在新疆和西部12省区先后试行石油、天然气资源税费改革之后,2011年11月1日起,资源税改革在全国推开。
Although the resource tax in our country has been adjusted several times, the tax amount of each tax item has obviously increased, but the function and basic system of adjusting the differential income have not changed. In the past 30 years since the introduction of the resource tax, it has become increasingly difficult to adapt itself to the requirements of changing the mode of economic development. In the wake of the pilot reform of taxes and fees on petroleum and natural gas resources in 12 provinces and autonomous regions in western Xinjiang and western regions in 2010, Since November 1, 2011, the reform of resource tax has been carried out across the country.