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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.
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