【摘要】 分析了水资源税征收理论和水资源税的经济内涵:资本化的资源地租;分析了天然水资源税率标准应考虑的因素;提出了应扩大资源税的征收范围,全面征收水资源税,代替目前征收的水资源费。更多还原

【Abstract】 This paper analyzes the theory of imposing taxes on water resources and its economic connotation——the capitalized resource rent.It also analyzes the factors related to the standard of tax rate.The author puts forward the idea that the scope of levying tax on natural resources should be extended.We should impose taxes on water resources overall instead of the water resources taxes imposed at present.更多还原