能源资源税的改革与发展
文章摘要:从2010年开始,我国资源税改革迈出了新的步伐,石油、天然气资源税结束了从价计征的历史。2014年底,资源税从价改革范围从石油、天然气扩大至煤炭资源。因为煤炭资源在我国能源生产与消费中占据主导地位,所以煤炭资源税从价计征的实施是我国资源税改革的又一标志性事件。资源税的变革不仅牵动着政府、企业以及消费者等主体利益关系的调整,而且对我国能源经济结构调整,以及国民经济发展方式的转变具有重要意义。但是资源税的改革尚处于起步阶段,我国资源税的设计依然存... 展开
Abstract:China resource tax reform had taken a new pace from 2010 that oil and natural gas resources tax ended the ad valorem history. By the end of 2014,the resources tax reform ranges from oil,natural gas to coal. The coal resources occupies the dominant position in China’s energy production and consumption,so implementation of the ad valorem in promoting resource tax reform in China is another landmark event. Resource tax reform not onl... 展开