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① expand resource tax levy ranges. Water and other natural resources, forest pasture into the tax, resource tax truly reflects the effectiveness of the protection of resources.

采取从价定率征收方式，资源税和企业级差收入挂钩价格的上涨，资源开采企业获得的级差收入的增加，企业应缴纳资源税也有相应的价格上涨，差的企业获得的收入减少了，企业应缴纳资源税也降低了。

② take the rate on the collection methods, the resource tax and enterprise differential income linked up in prices, resource extraction enterprises to obtain the differential income increases, enterprises should pay resource tax is also a corresponding increase in prices, poor corporate income obtained is reduced, enterprises should pay resource tax is also reduced.

资源，制定合理的税率。应制定资源税税率的基础上开采的边际资源成本的价格来确定资源投入，但也可以调节级差收入，同级别的资源的市场价格是一样的，但由于资源禀赋条件不一致，相同的矿业公司的利润都会不同程度的级差收入的一部分收归政府.

③ resources to develop a reasonable tax rate. Resource tax rate should be formulated based on the exploitation of resources invested to determine the marginal resource cost price, but also be able to adjust the differential income, the same level of resources in the market price is the same, but due to resource natural conditions inconsistent, the same The profits of mining companies will be different levels should be part of the differential income reverted to the government, in order to avoid the emergence of excess profits to get rich mining the phenomenon of abandoning the poor. While also taking into account resource exploitation costs of damage to the environment, namely local government resources should be based on environmental characteristics of the region choose the appropriate methods to assess due to resource exploitation brought about external costs. In addition, the rate for non-renewable resources need to consider the design of resource recovery rate, the tax rate and resource recovery rate linked, so that enterprises in the pursuit of economic interests, taking into account the effective use of resources and environmental protection.
④ appropriately combined resource tax. By appropriately combined resources tax, can be considered among the charging into environmental taxes, tax levy pollution, air pollution tax, garbage tax, fuel tax, etc., so that they together with China's resource tax build China's resources and environment tax system.

Tax incentives to adjust the scope and intensity. On the one hand, to expand resources and environment protection products and technologies range of tax incentives for energy conservation and pollution reduction products, equipment, technology, research and development activities to give tax support, encourage green production and green consumption. On the other hand, is not conducive as possible to cancel or adjust resource conservation policies. Such as the removal of energy subsidies unreasonable.

In the process of designing tax incentives, attention should use tax credits, accelerated depreciation and other indirect concessions. For example, in the new corporate income tax, increasing pollution enterprises to adjust product structure, the reform process, improving production equipment investment have occurred, given the provisions of the tax credit.

resources to develop a reasonable tax rate. Resour本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。