Resources & Industries ›› 2016, Vol. 18 ›› Issue (1): 114-117.DOI: 10.13776/j.cnki.resourcesindustries.20151230.003
• RESOURCES ECONOMICS • Previous Articles Next Articles
LIU Ge-ge, MENG Lei
Online:
Published:
刘格格,孟磊
基金资助:
Abstract: This paper, based on the foreign resource taxation mode, compares it with Chinas resource taxation mode, finds out a better taxation mode which covers national financial income, guarantees enterprises benefits, and exerts resource taxation function, and presents a path to Chinas resource taxation mode reform. Resource taxation from quantity or from price is a taxation mode under specific development stage, links taxation to resource product quantity or price, promoting the adjustment and development of resource industry. Resource taxation from profits helps industrial adjustment and considers the sustainable development of resource enterprises, which should be another taxation mode during Chinas next resource taxation mode reform.
Key words: resource tax, taxation mode, taxation from quantity, taxation from price, taxation from profits
摘要: 在借鉴国外资源税计税模式的基础上,对资源税的计税模式进行比较分析,找出既能兼顾国家的财政收入,又能保证企业的利益,同时能够更好地发挥资源税功能的计税模式,进而提出我国资源税计税模式改革的具体实施路径。资源税的从量计征模式和从价计征模式都是特定发展阶段产生的一种计税模式,它们将税收与资源产品的数量和价格联系起来,对资源产业的调整和发展起到了促进作用。从利润计征模式将税收与企业的利润挂钩,有利于产业结构调整,还能减轻企业的税收负担,促进企业可持续发展。从利润计征是我国在资源税计税模式改革的下一阶段应该选择的一种计税模式。
关键词: 资源税, 计税模式, 从量计征, 从价计征, 从利润计征
CLC Number:
F205
F812.42
LIU Ge-ge, MENG Lei. STUDY ON RESOURCE TAXATION MODE[J]. Resources & Industries, 2016, 18(1): 114-117.
刘格格,孟磊. 资源税计税模式研究[J]. 资源与产业, 2016, 18(1): 114-117.
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URL: https://www.resourcesindustries.net.cn/EN/10.13776/j.cnki.resourcesindustries.20151230.003
https://www.resourcesindustries.net.cn/EN/Y2016/V18/I1/114