完善我国资源税制度 促进西部经济发展  

Improving Resource Tax System and Promoting Economic Development in the Western China

作　　者：戴芳[1] 杨婧[1] 唐卡[2] 

机构地区：[1]西北政法大学经济法学院,陕西西安710063 [2]西安市国家税务局,陕西西安710068

出　　处：《涉外税务》2011年第6期59-62,共4页International Taxation In China

基　　金：中国法学会2008年部级项目(项目编号:D08022)

摘　　要：我国西部地区资源丰富,完善的资源税制度有利于促进西部地区经济的快速发展。本文认为,我国资源税制度应借鉴国际经验,从以下几个方面进行优化:树立环境保护和可持续发展的立法理念、扩大资源税征收范围、适当提高税率、改变计征方式、重新划分资源税税收管理权限以及进行相关税费改革。As the Western China is rich in resources, improving resource tax system will help to promote rapid economic development in the Western area. This paper argues that the Chinese resource tax system shall be improved from the following aspects： establishing legislative intent of environmental protection and sustainable development, expanding collection scope of re- source tax, increasing the tax rate suitably, chang- ing the collection and calculation method, re-divid- ing tax administration jurisdiction of the resource tax and carrying out the reform of relevant taxes and charges.

关 键 词：资源税 西部经济 税制改革 

分 类 号：F812.42[经济管理—财政学]