对于深化资源税改革的思考（Thoughts on deepening the reform of resource tax）.doc

对于深化资源税改革的思考（Thoughts on deepening the reform of resource tax） After the crisis China rapid economic growth trend continues to lead in the world, but the traditional growth pattern already can not adapt to the new era of development, accelerate the transformation of the mode of economic development has become an important task in the coming period. The fiscal and taxation policy is an important means to support the transformation of the mode of development, and the recent article by the Minister Xie on the deepening of the reform of the financial and tax system has correctly stated this idea. This years financial work conference and government work report clearly put forward the implementation of resource tax reform. The resource tax reform is not only conducive to enterprise energy efficiency and technological transformation, but also can enhance the development ability of abundant resources of the central and western regions is beneficial to accelerate the transformation of the pattern of economic development in China, is conducive to further ease the contradiction between resources, environment and economic development, has entered a period of rapid development of industrialization in the city and later to protect the China economic sustainable development. At present, the reform of resource tax has aroused extensive attention from all walks of life. Combined with the positive impact of resource tax reform on the transformation of economic development mode and the implementation experience of the international resource tax system, we have made some suggestions for deepening the reform of resource tax for reference. First, resource tax and its reform process (I) resource tax Resource tax is a tax levied on the taxable quantity of the taxable mineral products in our country. For a long time, the differences of natural resources around the conditions of our country to make the profit of the enterprise resource development disparity, not only caused the income distri