摘要
通过分析我国矿产资源税在征收实践中存在的问题,并结合产权理论分析矿产资源税征收的理论基础以及资源税内部化"外部性"的作用,根据我国矿业经济中的"二元经济"特点,建议改革资源税的征收目的和对象。
The study introduces the problems existed in the levying practice of mineral resource tax in China. Then, authors analyze the theoretical principle of mineral resource taxation and the ＂externalities＂ function of internal resource tax combined with property the rights theory. Based on the dual economy in mining economy of China, the levying purpose and objects of resource tax should be reformed.
出处
《石家庄经济学院学报》
2007年第4期57-60,共4页
Journal of Shijiazhuang University of Economics
关键词
矿产资源
资源税
产权
外部性
mineral resources
resource tax
property rights
externalities
