Full-Text Search:
Home|About CNKI|User Service|中文
Add to Favorite Get Latest Update

Theoretical and Practical Study on Mineral Resource Tax in China

ZHANG Ju-gang,ZHOU Ji-guang(Shijiazhuang University of Economics,Shijiazhuang,Hebei 050031)  
The study introduces the problems existed in the levying practice of mineral resource tax in China.Then,authors analyze the theoretical principle of mineral resource taxation and the "externalities" function of internal resource tax combined with property the rights theory.Based on the dual economy in mining economy of China,the levying purpose and objects of resource tax should be reformed.
Download(CAJ format) Download(PDF format)
CAJViewer7.0 supports all the CNKI file formats; AdobeReader only supports the PDF format.
©CNKI All Rights Reserved