进一步改革资源税收制度  被引量:4

Further Reform Resource Tax System

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作  者:马茁飞[1] 

机构地区:[1]广西大学商学院,南宁530004

出  处:《中国国土资源经济》2012年第7期35-37,55-56,共3页Natural Resource Economics of China

摘  要:我国的资源税法仍存在着征税范围偏小、税基偏窄、法律地位偏低和税率过低等问题,需进一步改革。要逐步将所有自然资源纳入征税范围,以储量消耗为税基征收资源税,提高资源税的法律地位,把资源税暂行条例提升为国家法律,实行人大立法,杜绝部门立法,并在统筹考虑各种因素的前提下适度提高资源税税率。This paper first analyses the problems involved in the law of resource taxation,such as the scope of taxation is small;tax base is narrow;legal status and tax rate are lower.And then this paper proposes that all natural resources should be included in the scope of taxation;we should impose resource tax using reserves consumption as the tax base,improve the legal position of resource tax,promote provisional regulations for resources tax to national laws,implement the law making activities of National People's Congress,eliminate departmental law-making;on the premise of overall consideration of various factors,the resource tax rates should be increased moderately.

关 键 词:资源税 税基 税率 储量消耗 矿产资源 立法 从量计征 从价计征 

分 类 号:F801.424[经济管理] DF46[政治法律—环境与资源保护法学]

 

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