我国资源税制度改革发展的回顾与展望  

A Review and Prospect of the Reform and Development of the Resources Tax System in China

作　　者：刘植才[1] 

机构地区：[1]天津财经大学

出　　处：《税务研究》2014年第2期27-32,共6页

摘　　要：按照《"十二五"规划纲要》和党的十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》确定的税制改革方针,新一轮资源税制度改革即将开始。本文回顾、梳理了我国资源税制度创立30年来的发展演变过程,总结、分析了资源税制度改革的成效、存在的问题和值得吸取的经验教训,并在此基础上,就我国资源税进一步的深化改革提出了见解。A new round of resource tax reform will be launched in accordance with the Outline of the 12th Five-year Plan and the Decision of the CPC 3rd Plenary Session of the 18th CPC Central Committee. This paper reviews the more than 30-year evolution of the resource tax system in China. The paper summarizes and analyzes the effects, existing problems and lessons from the resource tax reform. On this basis, the paper gives some suggestions on how to deepen the reform in the future.

关 键 词：资源税 改革 回顾 展望 

分 类 号：F812.42[经济管理—财政学]