铁矿石资源税从价计征改革难点分析及制度设计
发布时间：2018-09-13 12:45
【摘要】：随着资源税改革加速推进,铁矿石资源税从价计征改革成为当前改革的热点。从量计征的铁矿石资源税存在诸多弊端,亟待改进。改革难点在于如何设置合理的操作方案。本文深入分析了铁矿石资源税从价计征在制度设计上的难点,并从计税依据的确定、计税价格的核定和共伴生矿的税收处理三方面,有针对性地提出了具体的方案设计建议。
[Abstract]:With the rapid development of the reform of resource tax, the reform of ad valorem taxation of iron ore resource tax has become the hot spot of current reform. The iron ore resource tax collected from quantity has many drawbacks and needs to be improved. The difficulty of reform lies in how to set up reasonable operation plan. This paper deeply analyzes the difficulties in the system design of the ad valorem calculation and collection of iron ore resource tax, and puts forward concrete proposals for the scheme design from three aspects: the determination of the tax basis, the examination and approval of the taxable price and the tax treatment of the associated minerals.
【作者单位】： 中国财政科学研究院;
【基金】：国家社会科学基金项目“基于资源补偿视角的矿产资源税费制度改革研究”项目资助,项目编号:14BGL027
【分类号】：F812.42;F426.1
，
本文编号：2241212
[Abstract]:With the rapid development of the reform of resource tax, the reform of ad valorem taxation of iron ore resource tax has become the hot spot of current reform. The iron ore resource tax collected from quantity has many drawbacks and needs to be improved. The difficulty of reform lies in how to set up reasonable operation plan. This paper deeply analyzes the difficulties in the system design of the ad valorem calculation and collection of iron ore resource tax, and puts forward concrete proposals for the scheme design from three aspects: the determination of the tax basis, the examination and approval of the taxable price and the tax treatment of the associated minerals.
【作者单位】： 中国财政科学研究院;
【基金】：国家社会科学基金项目“基于资源补偿视角的矿产资源税费制度改革研究”项目资助,项目编号:14BGL027
【分类号】：F812.42;F426.1
，
本文编号：2241212
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