It is necessary to readjust resource tax policies, expand the scope of resource taxation, reform taxation methods(from taxation according to quantity to taxation according to price), increase the rate of resource taxation, build up rat.
亟需从扩大资源税征收范围、改革征税方式(改从量计征为从价计征),提高资源税负等方面调整资源税政策,对现行资源税进行改革,建立可持续发展的资源税收制度,以利于建设资源节约型、环境友好型社会。
Both advalorem taxes and specific duty are regular means of the levy of commodity tax.
从价税与从量税是在商品税征收过程中经常采用的两种征收方法。