资源税改革对山东省经济的影响分析课件.doc

中图分类号：The Reform of Resource Taxes Influence on Shandong Economy and Its Countermeasures Abstract：In the November of 2011, Chinas implementation of the resource tax reform nationwide, will be part of the resources from quantity based to ad valorem. However, the reform of resource taxes this is just a beginning, follow the direction of the resource tax reform has been basically clear. To expand the scope of resource tax levy from the amount levied; it will be changed to ad valorem levy, the establishment of resource tax revenue with the change of resource revenue adjustment mechanism, and appropriately raise the tax rate. The coal resources tax reform is the reform of resource taxes next focus. Therefore, we have a direct influence on the necessary resource tax reform on mining industry, resource consumption, government revenue and so on, put forward the feasible suggestions for sustainable development for the further reform in coping resources tax and economic. 　　This paper takes Shandong Province as an example, the influence of are source tax reform on the economy of Shandong province. Before the economic effects of resource tax reform, this paper clarifies the theoretical basis of resources tax, and from the angle of resource value compensation to the resource tax location. Based on the theoretical analyses on the current resource tax, resource tax reform trends research. Based on the investigation of the Shandong resources development present situation as well as the social, economic development, the use of economic data in Shandong Province, the resource tax reform, a detailed analysis of the impact of the resource tax reform in Shandong province government fiscal revenue, resource related enterprise behavior, consumer life. Through the analysis we can see, the resource tax reform effect 2011 implementation of the obvious, but the reform is not thorough, is only a preliminary reform, be imperative to further deepen the reform of resource tax. Combining the