| 水资源税研究 |
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| 引用本文： | 张彦军,魏健.水资源税研究[J].华北水利水电学院学报(社会科学版),2006,22(4):40-41. |
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| 作者姓名： | 张彦军 魏健 |
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| 作者单位： | 黄河水利委员会规划设计局,河南,郑州,450003;华北水利水电学院,河南,郑州,450045 |
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| 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。
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| 关 键 词： | 水资源 水资源税 征税 |
| 文章编号： | 1008-4444(2006)04-0040-02 |
| 修稿时间： | 2006年6月9日 |
The Study on Water Resources Taxes |
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| ZHANG Yan-jun,WEI Jian.The Study on Water Resources Taxes[J].Journal of North China Institute of Water Conservancy and Hydroelectric Power(Social Sciences Edition),2006,22(4):40-41. |
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| Authors: | ZHANG Yan-jun WEI Jian |
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| 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. |
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| Keywords: | Water Resources Water Resiyrces Taxes Imposing Taxes |
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