我国资源税费制度改革的路径选择  

Route Choices to the Reform of Resource Tax System in China

作　　者：吴菊[1] 

机构地区：[1]安徽财经大学,安徽蚌埠233041

出　　处：《涉外税务》2009年第12期22-24,共3页International Taxation In China

摘　　要：本文在介绍我国现行资源税费制度的基础上,指出了我国现行资源税制的缺陷,并建议实行租税分流的资源税费制度,即对资源企业先收取资源租金,再征收资源调节税,最后征收环境保护税。Based on the introduction of the current resource taxation system in China, this paper firstly points out the defects of Chinese resource taxation system nowadays and then proposes a suggestion to implement a resource tax system separating the rent from tax, with which resource rent will be levied upon resource enterprises first, and then resource adjusted tax, and finally environmental protection tax.

关 键 词：资源税 租金 资源调节税 环境保护税 

分 类 号：F812.42[经济管理—财政学]