论文部分内容阅读
煤炭资源税改革涉及中央与地方、国家与企业、税与费乃至政府与市场关系的调整,是我国资源税改革中的重要一环,也为我国资源税改革的推动与完善积累了诸多经验。从量到从价回溯煤炭资源税在我国的发展历程,从1984年我国开征资源税以来至今,煤炭资源税的计征方式也发生了几次变化。最初它是按照销售利润率设定起征点、然而这种计征方式存在的时间却十分短暂,仅
The reform of coal resource tax involves the adjustment of the relations between the central government and local governments, the state and the enterprises, taxes and fees and even between the government and the market. It is an important part of China’s resource tax reform and has accumulated many experiences for the promotion and improvement of China’s resource tax reform. From the quantity to the ad valorem back coal resource tax in our country’s development history, from the 1984 levied resource tax so far, coal resource tax accounting methods also took place several changes. Initially it set the threshold based on the profit margin of sales, but this method of accounting has existed for a very short time, only