【摘要】：隨著資源稅改革加速推進(jìn),鐵礦石資源稅從價計(jì)征改革成為當(dāng)前改革的熱點(diǎn)。從量計(jì)征的鐵礦石資源稅存在諸多弊端,亟待改進(jìn)。改革難點(diǎn)在于如何設(shè)置合理的操作方案。本文深入分析了鐵礦石資源稅從價計(jì)征在制度設(shè)計(jì)上的難點(diǎn),并從計(jì)稅依據(jù)的確定、計(jì)稅價格的核定和共伴生礦的稅收處理三方面,有針對性地提出了具體的方案設(shè)計(jì)建議。
[Abstract]:With the rapid development of the reform of resource tax, the reform of ad valorem taxation of iron ore resource tax has become the hot spot of current reform. The iron ore resource tax collected from quantity has many drawbacks and needs to be improved. The difficulty of reform lies in how to set up reasonable operation plan. This paper deeply analyzes the difficulties in the system design of the ad valorem calculation and collection of iron ore resource tax, and puts forward concrete proposals for the scheme design from three aspects: the determination of the tax basis, the examination and approval of the taxable price and the tax treatment of the associated minerals.
【作者單位】： 中國財(cái)政科學(xué)研究院;
【基金】：國家社會科學(xué)基金項(xiàng)目“基于資源補(bǔ)償視角的礦產(chǎn)資源稅費(fèi)制度改革研究”項(xiàng)目資助,項(xiàng)目編號:14BGL027
【分類號】：F812.42;F426.1
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本文編號：2241212