我国矿业税收的绿色化  

A Study of "Greening" Mining Tax in China

作　　者：邓中华[1] 符桂珍[2] 

机构地区：[1]中南大学资源与安全工程学院,湖南长沙410083 [2]长沙学院工商管理系,湖南长沙410003

出　　处：《中南林业科技大学学报（社会科学版）》2011年第2期105-106,115,共3页Journal of Central South University of Forestry & Technology（Social Sciences）

基　　金：湖南省社科基金项目"我国矿业税费改革研究"(编号:09ZC116)

摘　　要：矿业税收的绿色化是指矿业税收改革时应有利于环境保护和矿业的可持续发展。我国矿业税收中已有一些绿色化的规定,但也还存在一些问题。为促进资源节约利用和环境保护,实现我国矿业税收的绿色化,有必要将绿色化原则作为制定矿业税收的基本原则,对现行矿业所得税、矿产资源税、增值税等进行改革。Greening of mining tax refers to the reforming of mining tax should be conducive to environmental protection and sustainable development.There are some provisions relevant to mining tax in China,but there are still some problems.In order to promote resource conservation and environmental protection,to realize the goal of greenizing mining tax,we should stipulate the greenization as the basic principles of mining tax,and reforming current tax such as the mining income tax,mineral resources tax,and value added tax.

关 键 词：矿业税收 绿色化 问题 对策 

分 类 号：F812.42[经济管理—财政学]