资源税和环境税优化方案设计

发布时间：2018-05-17 18:53

本文选题：资源税 + 幅度比例税率　；参考：《经济研究参考》2017年24期

【摘要】：正一、资源税的优化方案设计。资源税功能定位的复杂化、宽泛化、分散化令税制设计无所适从、顾此失彼,矿产资源补偿费的停止征收,意味着现行资源税同时要承担起一般资源税和级差资源税的功能,但这是不现实的,尚需寻找其他更为恰当的路径和解决办法。首先,建议让资源税充当起绝对地租的角色,对征收对象实行普遍征收,并适当提高税率。可将现行采取的幅度比例税率修改为针对一个税目实行一个统一比例税率的方式。相比
[Abstract]:First, the optimization scheme design of resource tax. The function orientation of resource tax is complicated, broad and decentralized, which makes the tax system design at a loss, and the mineral resources compensation fee ceases to be collected, which means that the current resource tax has to bear the functions of general resource tax and differential resource tax at the same time. But this is unrealistic, and more appropriate paths and solutions need to be found. First of all, it is suggested that resource tax act as absolute land rent, impose general collection on the object of collection, and appropriately raise the tax rate. The current range proportional tax rate may be modified to a uniform proportional tax rate for one tax item. Comparison
【分类号】：F812.42

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