本文選題：資源稅 + 幅度比例稅率　； 參考：《經(jīng)濟研究參考》2017年24期

【摘要】：正一、資源稅的優(yōu)化方案設(shè)計。資源稅功能定位的復(fù)雜化、寬泛化、分散化令稅制設(shè)計無所適從、顧此失彼,礦產(chǎn)資源補償費的停止征收,意味著現(xiàn)行資源稅同時要承擔起一般資源稅和級差資源稅的功能,但這是不現(xiàn)實的,尚需尋找其他更為恰當?shù)穆窂胶徒鉀Q辦法。首先,建議讓資源稅充當起絕對地租的角色,對征收對象實行普遍征收,并適當提高稅率。可將現(xiàn)行采取的幅度比例稅率修改為針對一個稅目實行一個統(tǒng)一比例稅率的方式。相比
[Abstract]:First, the optimization scheme design of resource tax. The function orientation of resource tax is complicated, broad and decentralized, which makes the tax system design at a loss, and the mineral resources compensation fee ceases to be collected, which means that the current resource tax has to bear the functions of general resource tax and differential resource tax at the same time. But this is unrealistic, and more appropriate paths and solutions need to be found. First of all, it is suggested that resource tax act as absolute land rent, impose general collection on the object of collection, and appropriately raise the tax rate. The current range proportional tax rate may be modified to a uniform proportional tax rate for one tax item. Comparison
【分類號】：F812.42

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