资源税改革:角力中前行

• 作 者: 姜华山
• 出 处: 企业观察家
• 发表日期: 2011年09期
• 关键词: 资源税改革 国家税务总局 资源税 产品范围 办公厅副主任 通胀水平 从价计征 从量计征 晓林 征收范围

通胀背景下,呼之欲出的资源税改革备受关注,也极具重大意义。在避免推高生产成本、控制通胀水平、回避配套价格机制改革缺位的大环境下,资源税改革的任何一点动向,都将牵动整体宏观经济。近期,财政部修订后的《中华人民共和国资源税暂行条例》曝光。根据这份《条例》,在经历了局部试点后,资源税改革试点将推向全国,征收产品范围也将扩大。国家税务总局办公厅副主任郭晓林日前在一次发布会上证实了这一说法,称

In the context of inflation, the imminent reform of resource tax has drawn great attention and is of great significance. Under the circumstance of avoiding pushing up production costs, controlling inflation, and averting the absence of supporting price reform, any move in resource tax reform will affect the overall macroeconomy. Recently, the Ministry of Finance revised the “Provisional Regulations of the People’s Republic of China Resources Tax” exposure. According to the “Regulations”, after going through a partial pilot project, the pilot reform of resource tax will be pushed to the whole country and the range of products levied will also be expanded. State Administration of Taxation Guo Xiaolin, deputy director of the General Office recently confirmed at a press conference that