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党的十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》中明确今后及未来一段时间深化财税体制改革内容之一是完善税收制度,而这其中就包括“加快资源税改革”。我们为什么要开征资源税又为什么要进行资源税改革?这要从它的发展演变历程说起。创立初期我国的资源税创立于1984年10月,至今已经有30余年历史。在创立之初,资源税是以调节资源级差收入为立税宗旨,
In the Decision of the Central Committee of the Communist Party of China on Several Important Issues concerning the Overall Deepening of the Reform passed at the Third Plenary Session of the 18th CPC Central Committee, one of the contents of deepening the reform of the fiscal and taxation system is to perfect the taxation system, Resource tax reform ". Why do we need to impose a resource tax and why we need to reform the resource tax? This should start with the evolution of its development. The founding of China’s resource tax was founded in October 1984, has been more than 30 years of history. At the beginning of its establishment, the resource tax was based on the principle of setting revenue by adjusting the income of different levels of resources.