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qian yi zi yuan shui gai ge de jin yi bu shen hua
Author(s): 
Pages: 45-47
Year: Issue:  11
Journal: Taxation Research Journal

Keyword:  资源税可持续发展改革;
Abstract: 2011年11月1日起,原油、天然气资源税在全国范围内开始"从价征收",这标志着资源税改革进一步推进,但资源税要真正成为促进资源可持续利用的有效税种,还需进一步完善,对此本文提出了相应的改革建议。
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