The study of reasonable resource tax based on capital evaluation of coal resource;
基于煤炭资源资产评估的合理资源税研究
On the resource tax under sustainable development;
可持续发展视野下的资源税
The Resource Taxation s Effect on the Cumulated Output of Exhaustible Resources under Perfect Competition;
完全竞争条件下资源税对于不可再生资源累积开采量的影响
The author discusses regulation of taxation policies for China's mine enterprises to make sure that the depleted reserves can be compensated by mineral resources compensation fees and incomes from mineral products at grades can be adjusted with the resources taxation in a sc.
为了使矿产资源补偿费能够真实地补偿所消耗的资源储量,使得资源税能够更加科学合理地调节级差收益,同时运用好其他税收政策,促进矿产资源合理开发利用,作者对我国矿山企业的税费政策调整进行了探讨。
Finally, It points out that there is no theoretical basis for resources tax and there are also some mistakes in explanation of compens.
明确指出资源税没有立税的理论依据 ,补偿费理论解释存在错误 ,建议取消资源税和现在的补偿费 ,设立权利金制
Therefore,this paper puts forward that resources tax should be adjusted and improved from the perspective of sustainable development.
因此,本文在可持续发展视角下提出应调整和完善我国现行的资源税,使之成为一个贯穿环保思想的生态资源税制。
Suggestions of setting up and perfecting the Science & Technology tax system, environment protecting tax system and resource tax system are proposed.
通过借鉴一些国家促进经济发展的税收制度和成功经验,从税收角度探讨了促进经济可持续发展的税制体系构想,提出了建立和完善我国科技税制、环保税制和资源税制的一些建议。
Resource Tax shall be collected by the tax authorities.
资源税由税务机关征收。
Learning from Western Experiences and Perfecting China s Resources Tax System;
西方资源税制及其对完善我国资源税制的借鉴
Sino-Foreign Resources Tax System:A Comparison and Its Perfection;
中外资源税制比较及我国资源税制的完善
The study of reasonable resource tax based on capital evaluation of coal resource;
基于煤炭资源资产评估的合理资源税研究
Abolish the resources tax and the mineral resources compensations fee, impose duties on the mineral area usage fee;
废除资源税和矿产资源补偿费,开征矿区使用费;
The Study on Reform of the Resource Tax form Amending the Mineral Resource Law;
从我国《矿产资源法》的修改看资源税的调整
Study on the Reformation of Resource Tax and the Development of Underdeveloped Resource-abundant Regions in China;
资源税改革与我国欠发达资源富集区发展研究
DISCUSSION ON THE REFORM OF RESOURCE TAX AND COMPENSATION FEE;
浅析我国资源税和资源补偿费的改革方向
Abolishing the Compensation Fee in Mineral Resource,Perfecting the Policy on Resource Tax for Natural Gas;
取消矿产资源补偿费 完善天然气资源税政策
On the Effects of Resource Tax on Economic Growth in Resource-based Regions
资源税收对资源型地区经济增长的影响
Study on effect of taxes expectation on exhaustible resources extraction
可耗竭资源开采中的资源税征收预期影响研究
Analysis of the Transferring and Incidence of the Tax Burden of the Adjusted Resources-Tax in China;
我国资源税调整后的税负转嫁与归宿问题探析
USING THE EXPERIENCE OF MINERAL ROYALTY RATE FOR REFERENCE AND ADJUSTING THE RESOURCE TAX RATE OF OIL AND GAS ENTERPRISE;
借鉴矿区使用费经验,调整油气资源税税率
Research on the Taxation System of Resource Tax in the Development of Mine Enterprises;
矿山企业发展中的资源税税收制度研究
Anyone who mines mineral resources must pay resource tax and resource compensation in accordance with relevant regulations of the State.
开采矿产资源，必须按照国家有关规定缴纳资源税和资源补偿费。
Research on Right Allocation between Central and Local Taxes--Thinking about Game Theory on Resource Tax
分税制下中央和地方间税权配置研究——由资源税博弈引发的思考
B: Since the Resource Tax is computed on the basis of quantity and tax-per-unit, would the computation equation be Tax payable= Assessable volume of taxable products× Applicable tax amount per unit?
资源税既然是从量定额征收，那么计算应缴的税款公式为：应纳税额＝税数量×位税额？
The tax payable for Resource Tax shall be computed in accordance with the assessable volume of the taxable products and the prescribed unit tax amount.
资源税的应纳税额，按照应税产品的课税数量和规定的单位税额计算。