[财政收入论文]
摘要：按照现行的《资源税暂行条例》，纳税人开采应税资源的矿产品是以产量或销售量为计税基数，从量定额征收资源税。现在，随着资源的稀缺性越来越突出，资源价格不断上涨。在价格大幅上涨之后，仍然实行定额税率，资源税已经很难发挥促进合理开发和配置自然资源与调节级差收益的作用，资源税的定额税率应该尽快改革。
关键词：资源税 定额税率 纳税人
Abstract: According to present "Resource tax Temporary regulation", the taxpayer mines the dutiable resources the minerals is as counts the tax cardinal number take the output or the sales volume, specific fixed quantity collection resource tax. Now, is getting more and more prominent along with the resources scarcity, the resources price rises unceasingly. After price large rise, still implemented the fixed quantity tax rate, the resource tax was very already difficult to display promotes to develop and the disposition natural resource and the adjustment grading income function reasonably, the resource tax fixed quantity tax rate should reform as soon as possible.
key word: Resource tax fixed quantity tax rate taxpayer
一、定额税率存在的主要问题
分析首先从煤炭的资源税说起。煤炭属于不可再生的矿产资源，并且可开采的储量有限，对煤炭资源应该合理开发和节约利用。衡量煤炭资源开采利用效率的指标是回采率，即开采出来的产量和可采储量之比。根据国……
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