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当前,我国对有色金属矿产品资源税的征收采用的是从量定额的方式,不能真实反映资源的稀缺程度和市场价值,不利于资源保护和节约利用,不利于充分发挥资源税的调节功能。本文对有色金属矿产品资源税的改革提出一些建议。一、我国有色金属矿产资源税的运行情况(一)我国有色金属资源税征收情况从近五年资源税征收情况可以看出,我国有色金属资源税总量虽保持增长,但对全国地方税收收入平均占比只有0.14%,对全国资源税收入平均占比只有7.96%。资源税占地方税收收入比重较小,而有色金属资源税占比就更小,且呈现出年度间不均衡的状态,与地方税收收入增长关联度较差。
At present, China adopts non-ferrous metals resources tax levied on a fixed amount of way, can not truly reflect the scarcity of resources and market value, is not conducive to resource conservation and conservation, is not conducive to giving full play to the regulatory function of resource tax. This article puts forward some suggestions on the reform of resource tax on non-ferrous mineral products. I. Operation of Non-ferrous Mineral Resource Tax in China (I) Collection of Non-ferrous Metals Resource Tax in China From the collection of resource tax in the past five years, we can see that although the total amount of non-ferrous metal resource tax in our country keeps increasing, The average share of only 0.14%, the national resource tax revenue average only 7.96%. Resources tax accounted for a small proportion of local tax revenue, and non-ferrous metals resource tax accounted for even smaller, and showing an imbalance between the year state, and the local tax revenue growth less well-connected.