《毕业论文关于我国资源税制存在的问题及改革思路》.docVIP

兰 州 商 学 院本科生毕业论文（设计）论文（设计）题目: 关于我国资源税制存在的问题及改革思路 学院、 系：财税与公共管理学院专 业 (方 向)：税 务年级、 班：2008 级 税务一班学 生 姓 名：周 尚 梅指 导 教 师：杨 文 秀2012年 5月12日关于我国资源税制存在的问题及改革思路摘要随着我国经济社会的发展，我们面临的资源和环境压力不断加大，资源紧缺和环境恶化问题已经十分突出。原材料、水、土地等资源和资源综合利用，对于缓解资源瓶颈制约，实现国民经济持续快速协调健康发展 ，促进入与自然和谐发展具有重要意义。税收政策是国家鼓励资源节约型社会的重要手段。资源税改革的启动有利于进一步树立珍惜资源、节约资源、关爱环境的价值导向,有利于促进资源的合理开发和节约使用,有利于我国资源节约型和环保友好型社会的建立。呼吁资源税改革近20年，2010年中央召开新疆工作座谈会后，终于拉开资源税改革的序幕On the resource tax system in China : Problems and Countermeasures Abstract With the development of economy and society in China, we are faced with the resources and environmental pressure increased, the shortage of resources and deterioration of environment have been very prominent. Comprehensively promote energy conservation, raw material, water, land and other resources and comprehensive utilization of resources, to alleviate resource bottleneck to restrict, implementation countryman economy coordinates healthy progress quickly continuously, promote the harmonious development with nature is of great significance. Tax policy is encouraged by the state to resource-saving society important means. Resources tax reform is conducive to start to establish further cherish resources, resource conservation, environmental value orientation, promote the rational development of resources and use, be helpful for our country resource saving and environmental friendly society building. Therefore, on the resource tax system in China : Problems and policies appear particularly important, while in the call for the reform of resource tax for nearly 20 years, in 2010 the central work after the forum held in Xinjiang, Xinjiang for the establishment of the resource tax reform first pilot, finally opened the resources tax reform. [ Key words] resource tax；levy reform；目录 一、现行资源税制概述 5 （一）资源税的产生和发展 5 (二)现行资源税的主要特点 7 1.具有特定的征收范围。 7 2.兼具强制性和有偿性的特征。 7 3.从量定额征税。 7 4.实行差别税额，分档进行调节。 8 二、资源税存在的主要问题 8 (一)资源税的立法精神与新时期经济可持续发展的要求仍有距离 8 (二)资源征税范围较狭窄，调控作用难以发挥 8 (三)资源税的计税依据有待改进 9 (四)资源税单位税