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十八届三中全会《决定》提出,“加快资源税改革”、“实行资源有偿使用制度和生态补偿制度”。国家财政部财科所完成的一份研究报告称,煤炭资源税的从价计征改革将于2014年上半年内实施,到2015年末,资源税的从价计征改革扩展至其他矿产资源。近几年,我国资源税改革从未止步。前两年,原油、天然气资源税从新疆开始试点,于2012年扩大到全国,而煤炭资源税改革因为种种原因滞后。
The “Decision” of the Third Plenary Session of the 18th CPC Central Committee put forward that “speeding up the reform of resource tax” and “implementing the system of paid use of resources and ecological compensation system”. According to a study done by the finance department of the State Ministry of Finance, the ad valorem reform of coal resource tax will be implemented in the first half of 2014. By the end of 2015, the ad valorem reform of resource tax will be extended to other mineral resources. In recent years, China’s resource tax reform has never stopped. The first two years, crude oil and natural gas resources tax from Xinjiang started pilot, expanded to the whole country in 2012, and the coal resource tax reform lags behind for various reasons.