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本文通过对已有文献的整理,结合近期在新疆试点的新一轮资源税改革,探讨了资源税改革中计税依据的调整和合理税率的确定两个重要问题。
Based on the review of the existing literatures and the recent reform of resource tax in Xinjiang, this paper discusses two important issues: the tax basis adjustment and the reasonable tax rate determination in the resource tax reform.