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新疆资源税改革试点,掀开了我国新时期矿产资源税改革的序幕,但新疆资源税改的计征公式难以推广到矿产资源其它种类,亟需研究适合我国国情的,具有普适意义的矿产资源税计征公式的新方案。论文回顾了我国矿产资源税改的历史,梳理了矿产资源税计征的理论依据和计征方式,评价了新疆资源税改的进步和存在的主要问题。基于我国国情和矿产资源有偿使用制度的理论基础,重新设计了覆盖我国矿产资源不同种类的资源税从价计征公式,期望对即将在西部地区并最终扩展到全国的矿产资源税从价计征的改革提供理论依据。
The pilot reform of resource tax in Xinjiang opened the prelude to the reform of mineral resources tax in the new era in our country. However, the calculation formula of resource tax reform in Xinjiang is difficult to be extended to other types of mineral resources. Therefore, it is urgent to study minerals with universal significance suitable for our national conditions Resource tax levy formula of the new program. The paper reviews the history of tax reform of mineral resources in our country, sorts out the theoretical basis and method of taxation of mineral resources tax, and evaluates the progress and existing problems of tax reform of resources in Xinjiang. Based on the theoretical basis of China’s national conditions and the system of paid use of mineral resources, we redesigned the ad valorem formula of resource tax covering different types of mineral resources in our country, expecting to calculate the ad valorem tax of mineral resources that is going to be in the western region and eventually extending to the whole country Provide the theoretical basis for the reform.