CAJ | 학술논문

在第二轮西部大开发浪潮中，资源税改政策无疑成为人们关注的焦点，这次资源税改的主要方向是扩大征收范围、提高税率和改变征收方式，资源税改革必定对我国西部经济社会发展产生较大影响．在回顾了资源税改革内容之后，分析了资源税改对我国西部地区经济发展的影响，并提出完善资源税税制改革的建议．
재제이륜서부대개발랑조중，자원세개정책무의성위인문관주적초점，저차자원세개적주요방향시확대정수범위、제고세솔화개변정수방식，자원세개혁필정대아국서부경제사회발전산생교대영향．재회고료자원세개혁내용지후，분석료자원세개대아국서부지구경제발전적영향，병제출완선자원세세제개혁적건의．
In the second wave of the western development, resource tax reform policy will undoubtedly become the focus of attention. The main direction of resource tax reform is to expand the tax range, increase tax rates and change collection methods. Resource tax reform is bound to exert great impact on economic and social development of the western regions in China. This paper reviews the content of the resource tax reform, analyzes the impact of resource tax reform on the economic development of western China, and puts forward some suggestions to improve the resource tax reform.