我国煤炭资源税改革探讨——以安徽省为例-discussion on chinas coal resource tax reform - taking anhui province as an example.docxVIP
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我国煤炭资源税改革探讨——以安徽省为例-discussion on chinas coal resource tax reform - taking anhui province as an example
安徽财经大学硕士学位论文The second chapter presents the concept of resource tax, which concludes resource, resource tax and different types of resource taxes valid in China. The third chapter displays the field research and study in some major enterprises through the analysis of the coal resource tax levied on Anhui province, and put forth some related problems. The fourth chapter draws experience from foreign coal resource tax design for the reference of our country’s coal resource tax reform. The fifth chapter is mainly about the solutions to the problems proposed in the third chapter and some related suggestions for the perfection of our country’s coal resource tax policy.KEY WORDS: Resource Tax, Reform, Sustainable Development安徽财经大学硕士学位论文目录第一章 导论 .............................................................................................................................. 1第一节 选题背景及意义 ....................................................................................................... 1一、选题背景 ..................................................................................................................... 1二、选题意义 ..................................................................................................................... 1第二节 国内外研究现状 ....................................................................................................... 2一、国外研究现状 ............................................................................................................. 2二、国内研究现状 ............................................................................................................. 4第三节 研究内容和研究方法 ............................................................................................... 5一、研究内容 ..................................................................................................................... 5二、研究方法 ..................................................................................................................... 6第四节 创新点与不足之处 .....................
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