| 试论我国资源税法律制度的完善 |
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| 引用本文： | 晋瑞丽,李蓓. 试论我国资源税法律制度的完善[J]. 山西警官高等专科学校学报, 2007, 15(1): 47-49 |
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| 作者姓名： | 晋瑞丽 李蓓 |
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| 作者单位： | 山西大学法学院,山西,太原,030006 |
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| 摘 要： | 经过近年来税收法律制度的改革,资源税法律制度已经比较规范,但是在实践中还暴露出不少问题。因此,如何进一步完善我国的资源税法律制度,成为一个亟待解决的问题。
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| 关 键 词： | 资源税法 缺陷 完善 |
| 文章编号： | 1671-685X(2007)01-0047-03 |
| 修稿时间： | 2006-11-26 |
On the Improvement of Chinese Legal System of Resource Tax |
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| JIN Rui-li,LI Pei. On the Improvement of Chinese Legal System of Resource Tax[J]. Journal of Shanxi Pollce Academy, 2007, 15(1): 47-49 |
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| Authors: | JIN Rui-li LI Pei |
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| Abstract: | After the reformation of the resource tax in resent years,the legal system of it has become more regulated.But it still has many problems in the practice.So it is urgent that how to perfect legal system of resource tax. |
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| Keywords: | resource tax law defect perfect |
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