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2016年5月,财政部、国家税务总局联合印发了《关于全面推进资源税改革的通知》(财税〔2016〕53号)(以下简称53号文),明确提出要将矿产资源补偿费等收费基金适当并入资源税,取缔违规、越权设立的各项收费基金,进一步理顺税费关系。在此背景下,积极研究探讨如何加强广西矿产资源项目资金统筹,落实项目资金来源,优化项目资金支出结构,着力解决费改税背景下部分领域项目资金保障不到位的
In May 2016, the Ministry of Finance and the State Administration of Taxation jointly issued the Circular on the Full Promotion of Resource Tax Reform (Cai Shui [2016] No. 53) (hereinafter referred to as Circular 53), which explicitly proposed to charge mineral resource compensation fees The Fund incorporates proper resource taxation, banning any fee collection fund established in violation of the law and overriding its authority to further streamline the tax-fee relationship. Under this background, we should actively study how to strengthen the co-ordination of funds for Guangxi’s mineral resources projects, implement the sources of funding for the projects, optimize the structure of the expenditures for the projects and make efforts to solve the problems that the funds for projects in some areas under the reform of fees and charges are not in place