资源综合利用税收优惠政策的现状分析及改进建议  

Analyses to Taxation Preferential Policy for Integrated Use of Natural Resources and Improvement Advice

作　　者：刘超[1] 

机构地区：[1]福建交通职业技术学院管理系,福建福州350007

出　　处：《岳阳职业技术学院学报》2011年第5期105-108,共4页Journal of Yueyang Vocational and Technical College

摘　　要：资源综合利用税收优惠政策对资源综合利用产业具有导向作用。我国制定了与资源综合利用相关的税收立法以及一系列税收优惠配套政策。对现有资源综合利用税收优惠政策进行分析,揭示部门规章之间存在的矛盾冲突以及配套文件的局限性,对提出解决上述问题的措施、完善资源综合利用税收优惠政策的产业导向作用很有益处。The taxation policies of integrated use of natural resources in existence have exerted leading function to the industry of integrated use of natural resources. There are series of legislation about integrated use of natural resources as well as forming a complete set of policies in our state. The taxation policies of integrated use of natural resources in existence are analyzed in this paper for the sake of revealing the contradiction between regulations and the limitation of policies. Settlement measure is put forward at last so as to improve leading function of the taxation policies of integrated use of natural resources.

关 键 词：资源综合利用 税收优惠 政策 

分 类 号：F812.42[经济管理—财政学]