关于完善我国资源税制的分析-世界经济专业论文.docxVIP

摘 要 摘 要 改革开放 30 年以来，我国经济高速发展，但经济增长依然未摆脱“高消耗、高增 长”的旧模式，资源约束与现实需求之间的矛盾更加显著。资源税作为政府调节人与自 然资源关系的手段之一，在保护资源、促进资源的合理开发利用方面发挥着重要作用， 我国现行资源税制由于在税制设计上存在诸多不足，其功能并未得到充分发挥。因此， 为了促进资源的合理利用，实现我国经济的可持续发展，必须对现行资源税制进行改革 和完善。 本文共分为四章：第一章为引言，主要对选题背景、研究意义、国内外研究现状、 研究方法和创新点进行了阐述；第二章分析了我国资源税的演变历程和发展现状，从而 指出当前我国资源税制存在的主要问题，即资源税缺乏应有的弹性、资源税税率偏低、 资源税的课税范围小、税收收入分配不合理等。第三章主要介绍了美国、俄罗斯这两个 典型国家在资源税制建设和改革方面的相关经验，以便能从中获得启示；第四章根据国 外经验并结合国内实际情况，提出了完善我国资源税制的对策建议及相关配套措施的完 善，即采取扩大征税范围、改革计征方式、提高税负水平、规范收入分配与使用机制等 具体措施，以及资源价格改革、其他税费的配合、严防税负转嫁等相关配套措施的实施。 希望这些对策建议能对今后我国资源税制的改革起到一些帮助作用，从而促进我国经济 更快更好地发展。 关键词 资源税制 可持续发展 税制设计 I Abstract Abstract Chinas economy develops rapidly in the past 30 years of reform and opening up , but it is still the “high consumption, high growth” old economy growth pattern.The contradictions between the resource constraints and reality needs become more significant.Resource tax system is a key tool of government in dealing with the relationship of human beings and the nature.It plays an important role in protecting natural resource,and leading human beings’proper behavior.However, because the current resource tax has many limitations in the layout of the taxation,its function did not fully take effect.Therefore,in order to promote the rational resource utilization and achieve a sustainable growth of the economy,it is necessary to reform and complete our resource tax system. The paper is divided into four chapters.The first chapter is the introduction,it mainly elaborates the thesis background,research purpose,research status home and abroad,research methods and some novel ideas. The sencond chapter maily analyses resource tax development process and present tax pattern,from which many a problems arise with our countries’resource tax system.They are exactly: the resource tax is lack of flexibility, the low rates of the resource tax ,the small tax range of resource tax, the income distribution of the tax revenues is unreasonable.The third chapter mainly introduces the experiences of re