The Researches on Contemporary Resource Tax System in China

摘要：

The establishment of resource tax system in China aims to adjust differential income derived from resources, create equal footing for those resource exploitation and utilization businesses and realize sustainable development in long term. Resource tax has been prevailingly implemented throughout world. Presently the main problems in our resource tax system can be generally summarized as the narrow taxable items, low tax rate standards, unscientific tax base design and pessimistic expectations for sustainable development in current circumstance, especially when the non-renewable resource is taken into account. Based upon the above mentioned, I propose some corresponding strategies to eliminate or at least relieve the ongoing heavy pressure on resource scarcity, such as improving resource tax system guidelines in the fast place, enriching taxable items to broaden the scale, setting up elastic and differential tax rate structure to safeguard equality principle and improve utilizing efficiency, raising more tax payable, ensuring sustainable development, etc.

关键词： Resource Tax System Resource Conservation Efficiency Sustainable development

作者: LIANG Wei

作者单位: School of Economics and Management Henan Polytechnic University,P.R.China,454000

会议类型: 国际会议

会议名称: 2008 International Conference of Management Science and Engineering(2008管理科学与工程国际学术会议)

会议地点: 河南焦作

会议语种:英文

页码: 769-773

在线出版日期: 2008-11-01（万方平台首次上网日期，不代表论文的发表时间）