北京工商大学学报：社会科学版
北京工商大學學報：社會科學版
북경공상대학학보：사회과학판
JOURNAL OF TECHNOLOGY AND BUSINESS UNIVERSITY
2011年
3期
113~117
,共null页
非再生资源 价值补偿 资源税 横向转移支付 财税政策
非再生資源 價值補償 資源稅 橫嚮轉移支付 財稅政策
비재생자원 개치보상 자원세 횡향전이지부 재세정책
non-renewable resources; value compensation; resource tax; horizontal transfer payments; financial policy
本文通过对陕西省非再生资源价值补偿财税政策的分析发现：我国当前非再生资源内在价值补偿的税费体系不健全,外在价值补偿的税费体系存在缺陷,价值补偿的财政管理体制有待完善。为此,文章从健全非再生资源价值补偿的税收体系、构建横向补偿机制、完善纵向补偿机制和实施纵向税收竞争的财税政策四个层面,提出了完善非再生资源价值补偿的政策建议。
本文通過對陝西省非再生資源價值補償財稅政策的分析髮現：我國噹前非再生資源內在價值補償的稅費體繫不健全,外在價值補償的稅費體繫存在缺陷,價值補償的財政管理體製有待完善。為此,文章從健全非再生資源價值補償的稅收體繫、構建橫嚮補償機製、完善縱嚮補償機製和實施縱嚮稅收競爭的財稅政策四箇層麵,提齣瞭完善非再生資源價值補償的政策建議。
본문통과대합서성비재생자원개치보상재세정책적분석발현：아국당전비재생자원내재개치보상적세비체계불건전,외재개치보상적세비체계존재결함,개치보상적재정관리체제유대완선。위차,문장종건전비재생자원개치보상적세수체계、구건횡향보상궤제、완선종향보상궤제화실시종향세수경쟁적재세정책사개층면,제출료완선비재생자원개치보상적정책건의。
Based on the analysis of the fiscal and taxation policy for the value compensation of non-renewable resources in Shaanxi Province,we find that the tax system for the intrinsic value compensation of non-renewable resources is not perfect currently in China,the tax system for the external value compensation has defects,and the financial management system of value compensation needs improving.Accordingly,this paper proposes the policy recommendations for perfect compensation value of non-renewable resources from four dimensions： to establish a sound tax system concerning the compensation value of non-renewable resources,to build the horizontal compensation mechanism,to perfect the vertical compensation mechanism,and to execute the fiscal and taxation policy for vertical tax competition.
