| 沈大军,阮本清,张志诚.水资源税征收的理论依据分析[J].水利学报,2002,33(10):0124-0128 |
| 水资源税征收的理论依据分析 |
| On taxation of water resources |
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| DOI： |
| 中文关键词: 水资源 税 征收 理论 |
| 英文关键词: water resources tax levying theory |
| 基金项目: |
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| 摘要点击次数: 1556 |
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| 中文摘要: |
| 从讨论水资源与其他已开征资源税的自然资源的差异及对水资源税征收的影响出发，分析了水资源税征收理论的三个原则：受益原则、公平原则和效率原则，并以此为基础提出了水资源税的经济内涵：资源地租，包括绝对地租和级差地租，经济调节手段。 |
| 英文摘要: |
| The theoretical base of levying water resources is demonstrated from the viewpoints of benefit principle,equality principle and economic regulation principle.Furthermore,the contents of water resources tax are defined as the resources rent(including adsolute rent and block rent) and regulation measure. |
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