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我国在近年来全面推行了资源税的改革。这是由于对国家经济而言,资源的重要性越来越高,而许多资源都有不可再生的特点,即使从世界范围内计算,资源依旧有限,国民经济的增长水平受资源影响的程度越来越高,而我国可持续性发展的要求也对环境质量提出了更高的要求。我国资源税改革进程明确体现了我国资源的重要性变化,由于旧资源税制不能适应社会发展,为提高我国经济收入、完善税制结构和优化财政管理体系,我国近年来进行了进一步的税制改革。
In recent years, our country has fully implemented the reform of the resource tax. This is because, for the national economy, the importance of resources is getting higher and higher, and many resources are non-renewable. Even if resources are still limited from the world-wide calculation, the level of national economic growth is more affected by resources The higher the demand, the higher the requirements for the sustainable development of our country are. The process of resource tax reform in our country explicitly reflects the changes in the importance of resources in our country. Since the old resource tax system can not meet the needs of social development, our country has carried out further tax reform in recent years in order to improve our economic income, improve the tax structure and optimize the financial management system.