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2011年11月1日,新修订的《中华人民共和国资源税暂行条例》(简称“修订条例”)在全国执行。至此,这场自2006年底由财政部、国税总局拟定改革方案,到今年国务院修改1993年制定的“条例”、随即公布实施修订条例,资源税改革这场历经5年的鏖战,终于以石油、天然气在全国执行以价定率计征,对焦煤、稀土税率提高而暂告一个阶段。
November 1, 2011, the newly revised “Provisional Regulations of the People’s Republic of China Resources Tax” (referred to as “Amendment Ordinance”) in the country. At this point, since the end of 2006, the Ministry of Finance and the State Administration of Taxation have formulated the reform plan. By this year, the State Council amended the “Regulations” promulgated in 1993 and immediately announced the implementation of the Amendment Regulation. This five-year resource tax reform has finally taken the Oil and natural gas are levied at a fixed price in the whole country. This phase is tentatively scheduled for an increase in the tax rate on coking coal and rare earths.