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随着我国经济社会的快速发展,现行资源税计征模式与提高效率、构建资源节约型社会要求之间的矛盾越来越突出,资源税改革势在必行。它的启动将有利于促进资源的合理开发和节约使用,有利于我国资源节约型和环保友好型社会的建立。根据我国实际情况,从价计征资源税将会逐步在全国推开,资源税“量”改“价”成为必然。
With the rapid economic and social development in our country, the contradiction between the existing tax pattern of resource tax and the requirements of improving efficiency and building a resource-saving society has become increasingly prominent. The reform of resource tax is imperative. Its start-up will be conducive to promoting the rational development and economical use of resources and will be conducive to the establishment of a resource-saving and environment-friendly society in our country. According to the actual situation in our country, ad valorem resource tax levy will be gradually rolled out across the country. Resource tax “quantity ” change “price ” has become inevitable.