摘要
目前,我国的《矿产资源法》正在修订之中,根据其修改的动向及意义,我国的资源税也应以符合"三个有利于"为目标进行相应调整。具体地说,就是要改革目前不合理的课税依据,大幅度提高资源税单位税额,建立生态环境保护退税机制,将目前从量征收的征税方式转变为从价征收。
The Mineral Resource Law is being amended at present. Analyzing the pulse and significance of the amending, the resource tax should be reformed towards the goal of Three-Favor. Concretely, it means changing the taxation base which is reasonless at present, increasing the amount of tax largely, altering the conventional ways of imposing, establishing the draw-back system with the purpose of protecting environment and transforming imposing according to quantity into according to price.
出处
《成都理工大学学报（社会科学版）》
2008年第3期71-73,共3页
Journal of Chengdu University of Technology:Social Sciences
关键词
矿产资源法
资源税
稀缺
管理
the Mineral Resource Law
resource tax
scarcity
management
