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- W2059124053 abstract "Abstract Resource and environment are amongst the primarily important requirements for human existence, moreover they are playing a particularly decisive role in success of resource-based enterprises. This essay explores the current situation and characteristics of the Chinese Resource Tax, and then analyses the relationship between Resource Tax and the green production of resource-based enterprises; furthermore this essay offers three pieces of advice on the tax reform from the respective of adding advantages to the green production of those resource-based enterprises: to implement a distinctive tax rate intending a convert in the tendency of resource selection; to adjust the criterion of tax rate setting from the prices to the pollution degrees of particular products; to transit the tax base from quantity sold to quantity exploited." @default.
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- W2059124053 date "2011-01-01" @default.
- W2059124053 modified "2023-09-23" @default.
- W2059124053 title "Study on Green Production Oriented Chinese Resource Tax Reform HUANG" @default.
- W2059124053 doi "https://doi.org/10.1016/j.egypro.2011.03.186" @default.
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