西部大开发背景下的资源税收政策分析——以新疆资源税改革为例  

Analysis of Resource Tax Policy under the Context of Western Development——Taking Resource Tax Reform of Xinjiang as an Example

作　　者：张丽[1] 

机构地区：[1]菏泽学院经济系,山东菏泽274000

出　　处：《甘肃联合大学学报（社会科学版）》2011年第2期23-27,共5页Journal of Gansu Lianhe University:Social Sciences

摘　　要：新疆资源税改革是中央再掀西部大开发高潮的重大举措,也是在科学发展观的指导下我国税收政策调整所取得的重大进展。这项意义重大的税收政策的出台具备了一定的条件,不仅具有促进资源地经济发展的政策取向,也包含着政治、社会等其他方面的政策考量。改革启动后,其效应要在一段时间后才能显现出来。因此,需要对新疆资源税改革的前景进行分析,以便在改革的过程中对其进行调整,更好地实现改革目标。The resource tax reform of Xinjiang is another major upsurge in western development of the Central Government,and it is also an significant progress of tax policy adjustments under the guidance of the Scientific Concept of Development of China.The tax policy with the great significant has certain conditions,not only has the resources to promote economic development policy,but also includes political,social and other policy considerations.After starting the reform,their effects should be apparent after a period of time.Therefore,the need to analyze the prospect of Xinjiang＇s resource tax refoem in order to adjust it to better achieve the objectives of the reform.

关 键 词：资源税 政策取向 前景分析 

分 类 号：F812.42[经济管理—财政学]