《浅谈资源税的改革和完善》-毕业论文.docVIP

精品 题 目：浅谈资源税的改革和完善 学生姓名： 学 号： 专 业：会计学 班 级： 指导教师： 摘 要 过去20年，我国是世界上经济增长最快的国家之一，但经济增长依然未摆脱“高消耗、高增长”的旧模式，资源、能源消耗惊人、浪费巨大，很大程度上，人们依然无视资源的价值和可持续利用。我国“十一五”规划明确提出我国要建设资源节约型社会和环境友好型社会，作为国家宏观调控重要手段—税收，尤其是资源税应发挥重要的作用。但是我国现行的资源税在保护资源方面存在诸多不足，如设计思想与可持续目标不符;征税范围过窄，调节功能乏力;单位税额过低;计税依据不尽合理等问题，致使税收对资源利用和环境保护的调节作用难以体现，还需加强对资源税的完善和改革。 为了确保资源的合理开采、充分利用资源，实现资源的永续利用以及我国经济的可持续发展，我国应改革、完善现行的资源税。本文认为，应以外部成本内部化和资源的可持续发展的观念作为资源税的设计思想，并以此指导资源税的征收范围、计征方式、税率等的改革设计，从而有助于促进合理地利用资源，节约资源，提高资源利用效率，有助于充分发挥资源税对自然资源的保护作用，以保障我国经济的持续稳定繁荣发展，使资源税成为一个贯穿环保思想与可持续发展的生态资源税种，这也将对改变我国经济增长模式、抑制局部地区出现的经济过热有一定的现实意义和指导作用。 关键词 资源税 计税依据 课税范围 Abstract Over the past 20 years，China is the fastest economic growth countries in the world，but economic growth is still not shaken off the high “consumption high growth” of the old models, resources and energy consumption amazing, To a great extent, People still ignore the value of the resources and sustainable use. China’s “11th Five-Year Plan” Points out clearly that we should set up a resource-saving and environment-friendly society. Taxation，especially resource tax should exert active effect as an important macro-regulation method. But China’s existing resource tax in the Protection of resources exist some shortcomings, such as the design ideas are inconsistent with sustainable goals; the tax scope is too narrow, it has weak regulatory function; Unit’s tax amount is low; taxable basis is not entirely reasonable and other issues, causing a tax on the use of resources and environmental protection regulation is difficult to illustrate the urgent need to increase resources and improve the tax reform. In order to ensure the rational exploitation of resources and make full use of resources to achieve sustainable use of resources and sustainable development of economy，China should reform and improve the existing resource tax. The paper proposes that we should put internalization of external costs and resources on the concept of sustainable development as resour