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在借鉴国外资源税计税模式的基础上,对资源税的计税模式进行比较分析,找出既能兼顾国家的财政收入,又能保证企业的利益,同时能够更好地发挥资源税功能的计税模式,进而提出我国资源税计税模式改革的具体实施路径。资源税的从量计征模式和从价计征模式都是特定发展阶段产生的一种计税模式,它们将税收与资源产品的数量和价格联系起来,对资源产业的调整和发展起到了促进作用。从利润计征模式将税收与企业的利润挂钩,有利于产业结构调整,还能减轻企业的税收负担,促进企业可持续发展。从利润计征是我国在资源税计税模式改革的下一阶段应该选择的一种计税模式。
Based on the foreign taxation model of resource taxation, this paper makes a comparative analysis of the taxation model of resource taxation to find out both the financial revenue of the country and the interests of the enterprise, at the same time, it can give full play to the resource tax function Tax model, and then put forward our country resource tax tax reform of the specific implementation of the path. Resource tax levying mode and ad valorem tax levying mode are generated during a particular stage of a tax model, they will tax and resource product quantity and price linked to the adjustment and development of resource industries has been promoted effect. Linking the tax revenue with the profit of the enterprise from the mode of profit calculation helps to adjust the industrial structure, reduce the tax burden of the enterprise and promote the sustainable development of the enterprise. It is a kind of tax calculation mode that should be selected in the next stage of the tax reform of resource tax in our country.