The Analysis of Tax System of Subsurface Use in the People’s Republic of China in a Context of Realization of State Economic Strategy

Authors

  • Evgenia Anatolievna Kuklina Северо-Западный институт управления - филиал РАНХиГС , North-West Institute of Management - branch of the Russian Presidential Academy of National Economy and Public Автор
  • Alexander Ivanovich Fedorkov Санкт-Петербургский государственный экономический университет , Saint-Petersburg State University of Economics Автор

Keywords:

природные ресурсы, недра, налоговая система, налоговые ставки, экономическая стратегия, государственное регулирование

Abstract

The article examines the tax system for using natural resources in China. There is discussed in detail the resource tax for using minerals. There are identified differences between the resource tax in China and the mining tax in Russia. There are made some proposals aimed to improving the taxation of using natural resources in China.

Published

2014-12-15

Issue

No. 8 (2014)

Section

Articles