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当前,保护资源、促进资源的可持续开采成为我国经济社会发展过程中的重要议题,改革完善资源税是转变经济发展方式、实现可持续发展的重要手段。在科学发展观的指导下,对资源税改革进行研究具有重要的现实意义。而在资源税改革中计税方法的改革尤为重要,近年来资源税改革也将重点放在了计税方法的改革。本文更加深入地研究我国资源税计税方法的改革,在阐述我国资源税发展历程和现状的基础上,分析资源税计税方法中存在的问题,并针对计税方法改革的问题和难点通过思考提出建议。
At present, protecting resources and promoting sustainable exploitation of resources have become an important issue in the process of economic and social development in our country. To reform and improve the resource tax is an important measure to transform the mode of economic development and achieve sustainable development. Under the guidance of the scientific concept of development, research on the reform of resource tax has important practical significance. In the reform of resource tax reform of tax methods is particularly important in recent years, resource tax reform will also focus on the reform of tax methods. Based on the elaboration of the history and status quo of resource tax development in our country, this paper analyzes the problems existing in the method of taxation of resource tax. In the light of the problems and difficulties in the reform of taxation method, make a suggestion.