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本文利用生产者理论分析了资源税如何促进经济增长方式的转变,指出现行资源税的政策目标定位不当和税制要素设置不合理,导致资源税的税收负担过轻,从而使得自然资源粗放地消耗,因此,要从新定位资源税的政策目标,合理优化税制要素设计,提高资源税税负,促进我国的经济增长方式由粗放型向集约型转变。
Based on the theory of producer, this paper analyzes how the resource tax promotes the transformation of economic growth mode. It points out that the current resource tax policy is not properly targeted and the tax system elements are set unreasonably. As a result, the tax burden of resource tax is too low, causing the extensive depletion of natural resources. Therefore, it is necessary to reposition the resource tax from the new policy objectives, rationalize the design of tax elements, raise the resource tax burden, and promote the transformation of our country’s economic growth mode from extensive to intensive.