DocumentCode
1815611
Title
Notice of Retraction
Analysis of international experience on the China´s resource tax reform
Author
Zhou Xiuyan ; Yang Haoyu ; Ronggaowa, A.
Author_Institution
Sch. of Bus. & Manage., North China Electr. Power Univ., Beijing, China
fYear
2010
fDate
19-20 June 2010
Firstpage
376
Lastpage
379
Abstract
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
How to increase the resource tax´s function to adjust differences in incomes based on the differential utilization of resources, the compensation function concerning the use of resources and protection function of resources are attracting more and more attention from the world. According to the comparison among the resource taxes in OECD countries, this article points out that China´s present resource-tax and due system is, in some aspects, unreasonable, which includes problems like the insufficient adjustment on ranges, the small extent of collecting taxes, the actual low tax burden and the confusing relationship between tax and due, etc. In view of the above problems, this paper puts forward some practical advises on policies like the extent of collecting taxes should be enlarged, the amount of resource taxes and dues collected should be increased and the compensation fees on resources should be added, etc.
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
How to increase the resource tax´s function to adjust differences in incomes based on the differential utilization of resources, the compensation function concerning the use of resources and protection function of resources are attracting more and more attention from the world. According to the comparison among the resource taxes in OECD countries, this article points out that China´s present resource-tax and due system is, in some aspects, unreasonable, which includes problems like the insufficient adjustment on ranges, the small extent of collecting taxes, the actual low tax burden and the confusing relationship between tax and due, etc. In view of the above problems, this paper puts forward some practical advises on policies like the extent of collecting taxes should be enlarged, the amount of resource taxes and dues collected should be increased and the compensation fees on resources should be added, etc.
Keywords
government policies; legislation; taxation; China resource tax reform; OECD country; collecting taxes; compensation fees; compensation function; differential utilization; insufficient adjustment; international experience; low tax burden; resource tax function; Diamond-like carbon; Finance; Pollution measurement;
fLanguage
English
Publisher
ieee
Conference_Titel
Advances in Energy Engineering (ICAEE), 2010 International Conference on
Conference_Location
Beijing
Print_ISBN
978-1-4244-7831-6
Type
conf
DOI
10.1109/ICAEE.2010.5557540
Filename
5557540
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