略论改革和完善我国资源税收制度  

Discussion on the Reform and Improving of Resource Tax System in China

作　　者：马茁飞[1] 马茁卉[2] 

机构地区：[1]广西大学商学院,南宁530004 [2]中国国土资源经济研究院,北京101149

出　　处：《中国国土资源经济》2008年第5期28-31,共4页Natural Resource Economics of China

摘　　要：随着我国经济的持续高速增长,资源消耗及环境承载力与经济增长的矛盾日益突出,与此相对应,我国的资源税与各类资源产品的实际价格相比还处于较低水平。亟需从扩大资源税征收范围、改革征税方式(改从量计征为从价计征),提高资源税负等方面调整资源税政策,对现行资源税进行改革,建立可持续发展的资源税收制度,以利于建设资源节约型、环境友好型社会。Along with rapid, sustained economic development in China, contradictions between resource consumption, the bearing capacity of environment and economic development increase step by step. But resource tax rate and real price for varied resource productions are relative lower. It is necessary to readjust resource tax policies, expand the scope of resource taxation, reform taxation methods(from taxation according to quantity to taxation according to price), increase the rate of resource taxation, build up rational resource taxation system and promote building up a conservation-minded and a environment-friendly society.

关 键 词：资源税 税率 税制 从量计征 从价计征 

分 类 号：DF423.9[政治法律—经济法学] F124.5[政治法律—法学]