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1·What resources in China are subject to the resource Tax?

目前中国对那些资源毪资源税？

2·What are the USES and purposes of imposing the Resource Tax? Is it only for securing fiscal revenue?

征收资源税的作用和目的是什么？只是为了取得一定的财政收入吗？

3·This paper analyses the devise question in the Chinese resource taxation system: 1. the scope of tax is narrow;

运用大量篇幅分析了我国现行资源税设计中存在的问题：1．资源税课税范围较窄。

4·Resource tax was the most sensitive index to the effective tax rates, and its measure coefficient was the most important parameters.

资源税对有效税率最敏感，资源税计量系数为最重要参数。

5·II. These Provisions shall apply to the taxpayers who shall pay the resource tax for exploiting crude oil and natural gas in Xinjiang.

本规定适用于在新疆开采原油、天然气缴纳资源税的纳税人。

6·The tax payable for Resource tax shall be computed in accordance with the assessable volume of the taxable products and the prescribed unit tax amount.

资源税的应纳税额，按照应税产品的课税数量和规定的单位税额计算。

7·Because resource tax, environmental tax and carbon tax issues are complicated, many medias only research a small problem and then write a big article about it.

因为资源税、环境税、碳税问题很复杂，好多媒体只是研究一点问题就大做文章。

8·This thesis described the history and problems of domestic resource tax, and related information of foreign countries. And raised several proposal on present resource tax reform.

本文简单介绍了我国资源税的历史与现行问题，以及国外资源税制度的一些概况，提出了对我国资源税设计的几点看法。

9·The present natural resource tax has some problems, such as the nature localization is inappropriate, levies scope is too narrow, the tax basis is unreasonable, the unit tax amount is low, etc.

现行自然资源税存在性质定位不合适、征收范围过窄、计税依据不合理、单位税额过低等问题。

10·The current policy of coal resource tax and resource compensation fee foster coal enterprises' extravagant development and is also the root of causing the problems in coal resource development.

现行的煤炭资源税和资源补偿费政策，助长了煤炭生产企业的资源浪费行为，是造成我国煤炭资源开发存在问题的制度根源。