论文部分内容阅读
资源税作为政府调节和补偿的重要手段,是资源利用的一种利益再分配制度。完善资源性产品的价格形成机制,调节资源大省财政收入、完善资源补偿机制,从而更好地保护环境已经成为资源税改革的主要目标。本文以利益相关者为分析视角,从三个层面对利益相关者进行研究:一是着重从政府层面研究资源税改革如何促进建立地方财政稳定增长机制,增强保障和改善民生的能力;二是从企业层面研究资源税改革如何促进节能减排,提高资源利用率;三是从居民层面研究如何获得环境、生态以及相关的公平性补偿等。
As an important means of government regulation and compensation, resource tax is a system of redistribution of resources. Improving the price formation mechanism of resource products, adjusting the fiscal revenue of major resource provinces and improving the resource compensation mechanism so as to better protect the environment have become the major goals of the resource tax reform. In this paper, stakeholders from the perspective of analysis, stakeholders from three levels: First, focus on how to promote the reform of resource tax from the government level to promote the establishment of a stable growth mechanism of local finance, enhance the ability to protect and improve people’s livelihood; Second, from At the enterprise level, it is studied how to reform the resource tax to promote energy conservation and emission reduction and improve the utilization rate of resources. Thirdly, how to get the environment, ecology and related fairness compensation should be studied from the resident level.