资源税改革与中西部地区发展  

Resource Tax Reform and Development of the Middle and West Region of China

作　　者：王丽华[1] 

机构地区：[1]上海政法学院国际法商系,上海200300

出　　处：《涉外税务》2009年第12期25-28,共4页International Taxation In China

摘　　要：我国中西部地区虽然资源丰富,但经济发展水平并不高。不合理的资源税制是制约中西部发展的一个重要因素。为此,我国应进行资源税改革,扩大征税范围,提高税率,加强税收征管体系的建设。实施改革时,一要注意金融危机的大背景,二要向中西部倾斜。The natural resources are abundant in the Middle and Western China, whose economic development is left behind. The unreasonable resource tax system turns to be an obstacle to hinder the development of those regions. Therefore resource tax system shall be reformed to enlarge taxation scope, increase tax rate, and strengthen tax collection and administration system. In the implementation of the reform, global financial crisis shall be regarded first, and second Middle and Western China shall be attached more attention.

关 键 词：资源税 改革 中西部发展 

分 类 号：F812.42[经济管理—财政学] F127