【作者】 王军；

【导师】 朱金鹤；

【作者基本信息】 石河子大学 ， 工商管理（专业学位）， 2013， 硕士

【副题名】以阿勒泰地区为例

【摘要】 资源税作为国家调节资源节约及合理使用的经济工具,关系到经济社会的可持续发展。1994年我国对税制进行改革,我国对将所有税种按照一定标准划分为中央税和地方税,其中资源税被定义为是地方税,征收范围扩大到其他类资源,对所有纳入资源税征收范围的能源矿产资源采取“从量计征”的方式。资源税改革在过去近二十年间对促进资源的保护和合理利用曾起过积极的作用,但随着我国经济的发展,具体国情一定程度的改变,以及市场环境的巨大变化,资源税的实施对实现资源可持续利用的作用越来越不明显,迫切需要做出符合经济社会现状的改革。新疆作为一个资源大省有着进行资源税改革的急迫性。基于多种考虑,中央选择新疆作为资源税改革的第一个省份。2011年11月1日起,石油天然气资源税改革开始在全国范围内实施。新疆是资源税改革的第一个试点省份,须正视改革存在的问题,更要从思路、制度、政策等方面开拓改革,提升资源税改革绩效。本文根据对阿勒泰地区资源税问题的研究,通过文献查阅、现场调研等方法,将国内外的研究成果作为理论依据,以新疆资源税改革的背景和进展作为研究对象,以阿勒泰地区的探索和推进为切入点,提出政策调整的建议,得出资源税在新疆试点改革阶段需进一步完善和突破的措施。其创新点在于敢于突破原有的政策框框,并提出矿山企业税控装置等先进手段,为新疆资源税在全国推广提供政策建议。更多还原

【Abstract】 Under the background of national subsidy on agricultural machinery purchase, Tianye company, which seized the policy opportunities and market opportunities, became to be the leading enterprise in agricultural machinery sales industry in Altay region, by means of its over10-year experience on agricultural machinery product sales. Tianye company is now the front runner of the industry in terms of annual output value, social impact and quality of service. So far there are16similar companies in this region, and the competition is extremely fierce. In the pursuit of great development to become the unrivaled corporate champion of the industry in the future, Tianye company has to fully exploit its advantage, integrate the capital and resource basing on previous business, implement a forward-looking and practical strategy, effectively share business opportunities, strengthen the brand-building and enhance competitive advantages. However, according to its developing status, Tianye company still has some problems. For example, there are too many brands in the field of agricultural machinery, but the variety of products is not rich. Farmers and herdsman always get together to purchase agricultural machinery, resulting in the regional shortage of sales market. The after-sales service system and market maintenance are not perfect. Human resources are short, especially experienced executives. Moreover, the corporate culture hasn’t been deeply rooted in employee’s mind, so it hardly play its role characteristics enterprise and mental outlook of staff.In order to stably grow and develop, Tianye company should be fully aware of the enterprise environmental changes, paying close attention to the environmental changes of market, economy and society. According to the changes of the enterprise and market, we will set down the most feasible strategy, expanding the market share, digging deep into the brand, industrial and value effect. Furthermore, through the adjustment and implementation of the development strategy, we will be able to improve the overall competitiveness and promote development of agricultural machinery dealership industry.The thesis is based on the study of the resource tax in Altay region. On the basis of documents,site investigation and some research findings at home and abroad, the thesis is set in the background and development of the resource tax in Xinjiang. According to the exploration and improvement in Altay, the suggestions of policy adjustment have been offered and forthermore the measures to improve and breakout the reform the resource tax in Xinjiang have been propounded. By putting forward some advanced means, such as the mine enterprise tax to give some suggestions for the spreading of resouce tax of Xinjiang.更多还原