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资源具有多方面的特点,当它被特定人群占有时,会影响公共利益;它的供给稀缺性特点,会带来级差收益;它的可耗竭性,又在一定程度上对资源的代际分配造成影响。从国外资源税制设计来看,资源税制的内容既包含体现资源权利的权利金制度,又包含资源租金课税制度,框架设计均体现了各自的功能定位,我国在推进资源税改革时,可以充分借鉴各国的有益做法。人类文明在不断升级,知识信息文明下资源的内涵和外延在发生悄然变化,由此需要开拓思维,逐步创新资源税制度。
The resource has many characteristics. When it is occupied by a certain group of people, it will affect the public interest. Its scarcity of supply will bring differential income. Its exhaustibility and, to a certain extent, the generational distribution of resources Affect. From the perspective of the design of foreign resource tax system, the content of resource tax system includes not only the royalties that reflect the rights of resources, but also the tax system of resource rent. The design of the framework reflects their respective functional orientation. When promoting the reform of resource tax, Learn from the beneficial practices of all countries. As human civilization is constantly upgrading, the connotation and denotation of resources are changing quietly under the knowledge-based information civilization. Therefore, it is necessary to open up new thinking and gradually innovate the resource tax system.