澳大利亚矿产资源租赁税改革及其启示  

Australia Mineral Resource Rent Tax Reform and Its Inspiration

作　　者：徐静冉[1] 

机构地区：[1]中央财经大学财政学院,北京100081

出　　处：《商业研究》2013年第5期147-152,共6页Commercial Research

摘　　要：澳大利亚矿产资源租赁税法案于2012年3月19日晚获得通过,自2012年7月1日起实施,这意味着持续三年的澳大利亚资源税改革尘埃落定。本文介绍了资源租赁税的理论基础,着重回顾了澳大利亚矿产租赁税改革的背景和历程;由于中国政府也在积极研究和探索适合中国国情的资源税征收体系,通过对中国现行资源税费制度构成的梳理,并通过与澳大利亚矿产资源租赁税的比较,寻找对中国资源税改革的有益启示。The Australia mineral resource rent tax draft was passed on March 19th,2012,and came into effect from July 1st,2012,which means the achievement of mineral resource rent tax reform that lasted 3 years.This paper introduces the theory of resource rent tax,and puts emphasis on the background and process of Australia mineral resource rent tax.Because China government is studying and groping the resource tax reform that suitable for China,through teasing the system of China's mineral resource tax,and by comparing with the Australia mineral resource rent tax reform to find some inspiration to China's resource tax reform.

关 键 词：矿产资源租赁税 资源税改革 可持续发展 

分 类 号：F810.423[经济管理—财政学]