论我国资源税的职能定位  

A Discussion on the Functional Orientation of China's Resource Tax

作　　者：刘植才[1] 刘荣[1] 

机构地区：[1]天津财经大学

出　　处：《税务研究》2012年第10期42-46,共5页

摘　　要：我国的资源税自1984年开征以来逐步发展完善,在筹集财政资金和调节社会经济方面发挥了积极作用。随着社会经济环境的变化和发展理念的更新,资源税被不断赋予新的使命,其征收目标日益显现出多元化的趋势。本文回顾、梳理了资源税职能演变的历史过程,并在对现行资源税职能定位进行评价的基础上,就今后我国资源税职能的合理定位问题提出了看法。China＇s resource tax has been developed and improved since its introduction in 1984. It has been playing a positive role in collecting financial funds and adjusting society and economy. With the change of social and economic environment and the update of development concept, new missions have been endued to the resource tax and the target of collection has been diversified. This paper reviews the evolvement of resource tax. On this basis, the paper gives some views on the reasonable function orientation of the resource tax.

关 键 词：税制改革 资源税改革 资源税职能定位 

分 类 号：F812.42[经济管理—财政学]