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在征收资源税的理论依据问题上比较流行的观点有两条,一是让资源税体现国有资源的有偿使用;二是用资源税调节资源经营的级差收入,建立平等竞争的经济环境。现在看来,这两条理论依据背离了社会主义市场经济的基本要求,也背离了税收本身的特殊规律。有必要重新思考资源税的理论依据,从而找到资源税改革的正确方向。
There are two popular views on the theoretical basis of resource taxation. First, resource tax should be paid for the use of state-owned resources. Second, resource tax should be used to regulate the differential income from resource management and establish an equally competitive economic environment. It now appears that these two theoretical bases have deviated from the basic requirements of the socialist market economy and have deviated from the special laws of the tax itself. It is necessary to rethink the theoretical basis of resource tax to find the correct direction of resource tax reform.