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- W2370915560 abstract "In accordance with the provisions of law, we implement the system of resource tax and resources compensation fees coexist. However, due to the expansion and extrusion of resource tax on resource compensation fees, as a result, the resource tax takes over the function of resource compensation fees. This paper introduces the serious consequences brought by this situation as follow: first, running afoul of the strategy of ruling the country by law, and disposing communal property rights ultra vires in violation of the provisions of the constitution; second, falling foul of the principles of the market economy, and distorting mining production allocation relationship; third, confl icting with modern tax theory, and violating the basic principles of statutory taxation. This paper argues that the reasons behind these serious consequences lie in the fact that: tax theory basis is disordered, which led to the confusion of tax revenue with collection of rent; mixing up property rights and political power, as a result, tax administrative power is expanding indefinitely. In order to further carrying out the strategy of ruling the country by law and the principle of statutory taxation, this paper proposes that National People's Congress should organize the reexamination about the implementation of mineral resources law; perform a top-level design of resource tax laws and regulations." @default.
- W2370915560 created "2016-06-24" @default.
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- W2370915560 date "2015-01-01" @default.
- W2370915560 modified "2023-09-23" @default.
- W2370915560 title "Discussion on the Necessity of Statutory Taxation from the Result of Resources Tax Taking over the Function of Mineral Resource Compensation Fees——Re-Thinking of Resources Tax and Fee Institution" @default.
- W2370915560 hasPublicationYear "2015" @default.
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