浅析我国资源税和资源补偿费的改革方向

DISCUSSION ON THE REFORM OF RESOURCE TAX AND COMPENSATION FEE

摘要: 本文回顾了我国资源税和资源补偿费制度的确立过程,指出了其中存在的问题,就资源税和资源补偿费的改革方向提出了三点意见。

Abstract: The process of establishment of resource tax and compensation fee system is reviewed on this paper.Then,problems in our resource tax and compensation fee system are pointed out. Three suggestions on how to reform are given in the end.