矿产资源补偿费与资源税征收及制度演变耦合分析
发布时间：2019-03-08 12:53
【摘要】：本文通过分析矿产资源补偿费、资源税制度改革情况,及存在的问题,结合2000~2012年以来12年间矿产资源补偿费和资源税的征收情况,对二者制度演变进行耦合分析,研究资源税相关制度改革的实施效果显著于矿产资源补偿费相关制度改革的实施效果的原因,并研究提出处理好矿产资源税费关系、加快推进矿产资源补偿费制度改革和修改150号令等有关建议。
[Abstract]:Based on the analysis of mineral resources compensation fee, the reform of resource tax system and the existing problems, combined with the collection of mineral resources compensation fee and resource tax in the 12 years from 2000 to 2012, this paper makes a coupling analysis on the evolution of the two systems. This paper studies the reasons why the implementation effect of the reform of the related system of resource tax is better than that of the reform of the related system of compensation fee of mineral resources, and puts forward a good handling of the relationship between tax and fee of mineral resources. We will speed up the reform of the mineral resources compensation system and amend the 150 decree.
【作者单位】： 中国国土资源经济研究院;
【分类号】：F812.42;F426.1;F224
[Abstract]:Based on the analysis of mineral resources compensation fee, the reform of resource tax system and the existing problems, combined with the collection of mineral resources compensation fee and resource tax in the 12 years from 2000 to 2012, this paper makes a coupling analysis on the evolution of the two systems. This paper studies the reasons why the implementation effect of the reform of the related system of resource tax is better than that of the reform of the related system of compensation fee of mineral resources, and puts forward a good handling of the relationship between tax and fee of mineral resources. We will speed up the reform of the mineral resources compensation system and amend the 150 decree.
【作者单位】： 中国国土资源经济研究院;
【分类号】：F812.42;F426.1;F224
【参考文献】
相关期刊论文 前3条
1 鹿爱莉;;我国矿产资源税费制度进一步深化改革的思考[J];当代经济;2013年17期
2 江峰;;改革矿产资源补偿费征管之我见[J];中国国土资源经济;2007年06期
3 范振林;;中国矿产资源税费制度改革研究[J];中国人口.资源与环境;2013年S1期
【共引文献】
相关期刊论文 前9条
1 李刚;;稀土资源税费改革问题初探[J];财会月刊;2012年05期
2 李刚;;稀土资源税费问题分析——以包头为例[J];财会研究;2011年23期
3 苏迅;;资源贫困:现象、原因与补偿[J];中国矿业;2007年10期
4 魏琳力;李岩超;王瑾;郑s，
本文编号：2436827
本文链接：https://www.wllwen.com/guanlilunwen/shengchanguanlilunwen/2436827.html
