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在新一轮财税改革中,资源税改革成为继“营改增”之后的又一个重要突破口。从7月1日起,我国将全面推进资源税改革,内容包括明确扩大资源税征收范围,先在河北省开展水资源税试点,条件成熟后推广到全国,并授权地方政府对森林、草场、滩涂等,凡具备征税条件的可上报国务院批准后征收资源税等。回看过往历次资源税改革,原油、天然气、煤炭最早被纳入资源税改革范畴,给后来的改革提供了诸多经验,如果说原油、天然气、煤炭等是资源税改革的上半场,那么7月1日之后,可以说是开启了资源税改革的下半场。在这
In the new round of fiscal and tax reforms, the reform of resource tax has become another major breakthrough after the “camp change”. From July 1, China will comprehensively promote the reform of resource tax, including explicitly expanding the scope of resource tax levy, first in Hebei Province to carry out water resources tax pilot, after the conditions are ripe to promote to the whole country and authorize local governments to forest, pasture, Beach, etc., with the tax conditions may be submitted to the State Council for approval after the resource tax levied. Looking back on the previous reform of resource tax, crude oil, natural gas and coal were first included in the reform of resource tax and provided much experience for subsequent reforms. If crude oil, natural gas and coal were the first half of resource tax reform, then July After 1 day, it can be said that the second half of the resource tax reform was started. At this