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资源税费制度改革已经进入了提速期,但总体而言,现行资源税费在理论认知、制度设计和实际运行中都存在不少问题,需要从服务财税配套改革与全面改革大局出发,理顺资源税费关系,深化资源税费制度改革。在改革取向上,应明确资源税在我国资源税费体系中的核心地位,取消矿产资源补偿费,规范税费关系;加快推进资源税从价计征改革,适度提高资源税税率,并逐步扩大征收范围;完善探矿权采矿权价款制度,全面实施矿产资源有偿取得制度;推进资源、能源价格机制改革,理顺税收传导机制,优化资源能源产品比价关系和价格形成机制。
The reform of resource tax and fee system has entered a speed-up period. However, on the whole, there are many problems in the current understanding of the resources and taxation system and the actual design and operation of the system. We need to start from the overall reform of fiscal and taxation services and the overall reform Shun resources tax relations, deepen the reform of resource tax system. In terms of the reform orientation, we should clarify the core position of resource tax in the resource tax system of our country, cancel the compensation fee of mineral resources and standardize the tax-fee relationship; speed up the reform of ad valorem resource taxation, increase the resource tax rate moderately and gradually Improve the system of price of prospecting and mining rights, fully implement the system of paid acquisition of mineral resources, promote the reform of resource and energy price mechanism, streamline the mechanism of tax transmission and optimize the price-parity relationship and price formation mechanism of resources and energy products.