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我国自1984年开始征收资源税以来,根据社会经济的发展相继进行了多次调整。新《中华人民共和国资源税暂行条例》自2011年11月1日起开始实施,标志着我国资源税改革进入新的阶段。但我国现行资源税制仍存在征税范围较窄、计税依据不合理、“费挤税”及资源性产品价格形成机制与资源税改革不相适应等问题,因此,资源税改革必须进一步深化。
Since China began to impose a resource tax in 1984, China has made many adjustments in line with the development of the society and economy. The new “Provisional Regulations of the People’s Republic of China Resource Tax” from November 1, 2011 onwards, marking the reform of China’s resource tax into a new stage. However, the current resource tax system in our country still has some problems such as narrow tax collection, unreasonable tax basis, “taxation” and resource price formation mechanism incompatible with the resource tax reform. Therefore, the resource tax reform must further deepen.