资源税改革对四川经济的影响  

The Impact of Resource Tax Reform on Sichuan's Economy

作　　者：张宁[1] ZHANG Ning

机构地区：[1]成都纺织高等专科学校经济管理学院

出　　处：《经济论坛》2018年第10期75-80,共6页Economic Forum

基　　金：四川省教育厅人文社科项目"资源税费改革及对四川的影响研究"(15SB0233)

摘　　要：近年来,我国对资源税收政策采取了一系列的改革措施,凸显了资源税在环境保护方面的作用。资源税改革的实施对四川省资源税收入、地方税收总收入、地方财政总收入、能源生产总量和消费总量、资源产业发展、资源保护和民生支出产生了较大影响。基于上述影响,笔者提出应进一步扩大征税范围、一律从价征收、改资源税为价外税的改革建议。针对四川的实际提出提高资源开采利用技术水平、资源税收收益原地返还、优化产业结构等建议。In recent years, a series of reform measures on resource tax policy have been taken, emphasizing the enviromnental protection function of resource tax. The implementation of resource tax reform has exerted greater iralocal total fiscal revenue, total energy production pact on Sichuan＇ s resource tax revenue, local total tax revenue, and consumption, resource industry development, resource protection and livelihood expenditure. Based on the above-mentioned impact, reform proposals were made such as expanding taxing scope, levying AD valorem tax and changing resource tax into price excluding tax. Aiming at the actual situation in Sichuan province, suggestions such as improving the technology of resources exploitation and utilization, resource tax revenue refund and optimization of industrial structure were put forward.

关 键 词：资源税 改革历程 经济影响 建议 

分 类 号：F812.42[经济管理—财政学] F127