资源型地区可持续发展需要资源税制改革  

On Taxation Reform for Resource Areas Sustainable Development

作　　者：祝遵宏[1] 傅斌[1] 

机构地区：[1]南京审计学院,江苏南京210029

出　　处：《开放导报》2008年第6期73-75,共3页China Opening Journal

基　　金：国家社会科学基金资助项目<资源枯竭地区经济转型扶持政策研究>(07CJY029);作者为第一参加人;江苏省高校哲学社会科学基金项目<新形势下的税收征管体制研究>(05SJD790007);作者是主持人

摘　　要：现行资源税的制度设计不利于资源型地区的可持续发展,在一定程度上加剧了这些地区的自然资源浪费、生态环境破坏、贫富差距拉大等问题。立足于促进资源型地区的可持续发展,资源税需要全面扩大征税范围,进一步提高税负水平、拉开税率档次、采用超率累进税率、调整税收优惠。Current system design of resources tax is not unfavorable to sustainable development of resource-based areas, on the contrary, to a certain extent, which has aggravated such issues as the waste of natural resources in these areas, serious ecological damage to the environment, the widening gap between rich and poor, and so on. Based on sustainable development, it is necessary to expand resources tax scope, to further enhance the level of tax bearing, to space out the tax rates, to adopt ultra-progressive tax rates and to adjust the tax preference.

关 键 词：资源型地区 可持续发展 资源税 

分 类 号：F812.42[经济管理—财政学]