Full-Text Search:
Home|Journal Papers|About CNKI|User Service|FAQ|Contact Us|中文
《Economy and Management》 2009-05
Add to Favorite Get Latest Update

China's Resource Tax Research and Reform Orientation

Zhang Jinghua(The State Administration of Taxation Party School of CCP,Yangzhou 225007,China)  
With the continuous economic development and building sustainable development society,China's original resource tax revealed many disadvantages,which including the taxable scope of resource tax narrow,the foundation unreasonable,lower unit tax amount and lack of regulation on the grade income.The reform of China's resource tax should use the abroad tax system for reference,enlarge the taxation scope,increase the tax rate,levy taxes according to the amount and strengthen the resource saving and enviornment protection.
【CateGory Index】: F812.42
Download(CAJ format) Download(PDF format)
CAJViewer7.0 supports all the CNKI file formats; AdobeReader only supports the PDF format.
【Citations】
Chinese Journal Full-text Database 1 Hits
1 WANG Guang-cheng (Dept. of Management Science and Engineering,China Coal Economic College, Yantai 264005,China);Theories of Mineral Resources Tax and Fee in China and Their Applications[J];Journal of China Coal Economic College;2002-02
【Co-citations】
Chinese Journal Full-text Database 9 Hits
1 Huang Xin-zhao1,Liu Wen2(1、2.Xizhang university for nationality,Xianyang,Shanxi,712082);The enlightenment of the raw material theory to ore occurrence in western China[J];Journal of Guizhou Commercial College;2008-03
2 CHEN Jia-bing(Economic Research Institute of Land andResource P.R.C.,Beijing 101149,China);Study on adjustment of tax and fee policy for mineral resources[J];Industrial Minerals & Processing;2007-05
3 Zhang Yanping1 Wang Lijie1 Zhang Jinrui2(1.China University of Mining & Technology Beijing;2.Hebei Polytechnic University);Evolution of China's Tax & Fee System for Mineral Resource and Suggestions on Its Reform[J];Metal Mine;2008-02
4 PANG Xiaoli1,JI Changsheng2(1.School of Energy and Safety Engineering,China University of Mining and Technology,Xuzhou,Jiangsu,2210082.Equipment Department,China University of Mining and Technology,Xunzhou,Jiangsu,221008);Probe into Taxation Management Reform of Mineral Resources[J];Jiangxi Coal Science & Technology;2007-03
5 PU Zhi-zhong(College of Management,Yangtze University,JingZhou Hubei 434023);Evolution,Problems and Improvement of Tax & Fee System of Mineral Resources in China[J];Journal of Yangtze University(Social Sciences Edition);2008-01
6 ZHANG Yan-ping,WANG Li-jie(School of Management,China University of Mining & Technology,Beijing 100083,China);The Improvement of the Mining Industry Charge and Tax System in China[J];Conservation and Utilization of Mineral Resources;2007-05
7 Zhu Zunhong,Fu Bin(Nanjing Audit University,Nanjing 210029,China);On Taxation Reform for Resource Areas Sustainable Development[J];China Opening Herald;2008-06
8 Zhang Yanping Wang Lijie(School of Management,China University of Mining and Technology Beijing);Discussion on Paid Use System of Mineral Resources in China and Realization[J];Express Information of Mining Industry;2008-01
9 LI Shao-ping,LIU Zhen-jun(College of Economic Management,Daqing Petroleum Institute,Daqing 163318,China);Analysis of tax policy problem based on the petroleum security in our country[J];Journal of Liaoning Technical University(Social Science Edition);2007-05
【Co-references】
Chinese Journal Full-text Database 1 Hits
1 HOU Li-yan,HU Die,ZHAO Ya-xiao(Shijiazhuang University of Economics,Shijiazhuang,Hebei 050031);Study on the Reform of Chinese Resource Taxation[J];Journal of Shijiazhuang University of Economics;2009-01
©2006 Tsinghua Tongfang Knowledge Network Technology Co., Ltd.(Beijing)(TTKN) All rights reserved