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《Taxation and Economy》 2005-03
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Analysis and Reflection on the Resource Tax in Our Current Tax System

WANG Jin-xia (Taxation Department, Changchun Taxation College, Changchun 130021,China)  
With the economic growth,the contradiction of the disorderly exploration of resources,inefficient usage and short resources becomes sharper and sharper,and protecting resources by means of law and economy is the need for the sustained development strategy.Therefore,in order to protect resources by taxation,some principles,counter-measures and relative methods should be set up as quickly as possible.
【Fund】: 吉林省社会科学基金项目(2004217)
【CateGory Index】: F812.42
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Chinese Journal Full-text Database 2 Hits
1 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
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