西方资源税制及其对完善我国资源税制的借鉴  

Learning from Western Experiences and Perfecting China's Resources Tax System

作　　者：程黎[1] 李大明[1] 

机构地区：[1]中南财经政法大学财政税务学院,湖北武汉430073

出　　处：《武汉理工大学学报（信息与管理工程版）》2008年第4期628-632,共5页Journal of Wuhan University of Technology：Information & Management Engineering

摘　　要：介绍了西方主要国家资源税费制度,并进行中外税制的比较;剖析了我国资源税制存在的问题。进而借鉴西方国家资源税制的先进经验,提出了完善我国资源税制的建议:扩大资源税征税范围、提高资源税税率、改变资源税征收方式、合并资源税与矿产资源补偿费及完善对节能和环保产业的税收优惠政策。The current situation of China＇s Resources Tax system was expounded and compared on the basis of the introduction of that in some chief western countries. Some suggestions on constructing China＇s Resources Tax system was put forward： to enlarge the tax scope, to raise the tax rate and change the collecting ways, to unite the Resources Tax system and resource compensation fee and to perfect the tax preferences policy on energy-saving and environment-protecting industries.

关 键 词：资源税 资源税制 征收方式 

分 类 号：F810.424[经济管理—财政学]