The categories of taxes that land tax is in charge of collecting has : business tax , income tax ( the business that registers before 2002 ) , duty of boat of duty of city building duty , stamp duty , resource , agree duty , house property duty , car , individual income tax is waited a moment 地税负责征收的税种有：营业税、所得税（ 2002年以前注册的企业） 、城建税、印花税、资源税、契税、房产税、车船税、个人所得税等等。
After analyses have been made on the green tax of oecd member countries , and ideas have been borrowed there from , we try to seek after ways to green tax system suitable for china ’ s reality , and then offer our ideas and proposals for greening tax system 我国现行绿色税收存在着许多问题,现行环境资源税费制度已不适应可持续发展观的要求,亟待改进和完善。通过对oecd成员国的绿色税收的剖析和借鉴,找寻适合中国国情的税制绿化之路,进而提供税制绿化的思路和建议。
This article introduces the system development of resource taxation in china , the contents of the current resource taxation ; international research in the resource taxation , the types including out - related taxes , profit taxes and property taxes , in details : fixed fee , specific or ad valorem duty , higher rate of income tax , progressive profit tax , resource rent tax , brown tax , product - sharing , resource rent tax with equity , and carried interest . this paper analyses the devise question in the chinese resource taxation system : 1 本文详细的介绍了我国资源税制度从无到有的发展过程，现行资源税制度的主要内容；国外资源税的主要类型：产出型资源税、利润型资源税和财产型资源税，以及国际上常用的资源税课征方式：固定费用、从量与从价税、较高税率的收入所得税、累进利润税、资源租用税、布朗税、产品共享、股权替代和附带权益；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
To refuse to declare when notified to do so by the taxing authorities , or declare falsely . considering the fact that in practice most conducts of crime of evading taxes take the account book as an object , the author adopts a special method of classifying taxes which , according to their different objects of taxation , divides the existing taxes into five groups : circulation tax , income tax , property tax , resource tax , conduct tax 鉴于实践中偷税犯罪大多是在帐上做手脚，以瞒天过海，偷逃税款，本部分采用了按征税对象不同将我国现行各税分为流转税、收益税、财产税、资源税、行为税五大税种的划分方法，并按税种不同、分述偷税犯罪在偷逃不同税种时使用的常见帐务处理手段。
Part sets forth the genetic resources piracy problem . this problem fails to justify the doubts about or objections to the bio - tech inventions patent regime , which prompts the bio - tech advance and influences the distributional structure and mechanism of the accompanied interests . fundamentally , the genetic resources piracy problem is the result of the characteristics of the bio - tech industry . similar to the statutory subject matter as collective creative product though , the genetic resources are not fit for patent system protection because of their ambiguity on subject , object and time 作者承认，我国作为然资源大国，湖资源流失问题严峻，加强贴资源保护研究具有办重要性，但尽管遗传资源作为群体智慧的结晶与专利权所保护的个人发明智力成果辅似之处，却因其找、客体和时问等的不确定性亦4瞄纳入专利权这种私有产哪式的保护之中，最后作者提出了征收雕资源税的初步设想。
What profit points to is profit after tax , what duty points to is duty of duty of value added tax , consumption tax , resource , business tax , stamp duty , city building waiting profit tax amount a moment is to point to sale tax of industrial company product gold , education expends duty of add , resource and profit total 4 the sum , but each taxes that does not include enterprise plan life to produce cost , it is reflective industry business the main index of total net income inside certain period 利润指的是税后利润，税指的是增值税、消费税、资源税、营业税、印花税、城建税等等利税总额是指工业企业产品销售税金、教育费附加、资源税和利润总额四项之和，但不包括企业计人生产成本的各项税金，它是反映工业企业一定时期内全部纯收入的重要指标。
The revenue of the local governments includes business tax , income tax of the enterprises subordinate to the local government , personal income tax , tax on the use of urban land , tax on the adjustment of the investment in fixed assets , tax on town maintenance and construction , tax on real estates , tax on the use of vehicles and ships , stamp tax , slaughter tax , tax on agriculture and animal husbandry , tax on special agricultural products , tax on the occupancy of cultivated land , contract tax , 25 % of the value added tax , 50 % of the tax on stock dealing ( stamp taxo and tax on resources other than the ocean petroleum resources 属于地方财政的收入包括营业税，地方企业所得税，个人所得税，城镇土地使用税，固定资产投资方向调节税，城镇维护建设税，房产税，车船使用税，印花税，屠宰税，农牧业税，农业特产税，耕地占用税，契税，增值税25 %部分，证券交易税（印花税） 50 %部分和除海洋石油资源以外的其他资源税。
According to these , the article analyses the present condition of our country ' s tax policies when promoting the sustainable development strategy , detailed in the analysis about chinese tax policies ' s effectiveness and weakness in improving science and technology , adjusting economic structure , saving resources and protecting environment . the article recognize that the present tax policies have acted as a important role in carrying out the sustainable development strategy , includes focused more and more attention on science and technology , provided favorable tax policies to software industry and other high - tech industries ; adjusted industrial structure effectively with tax policies , and by this way , accelerated the speed of industrial structure ' s adjustment ; lastly , saved resources and protected environment effectively with all kinds of tax and fee measures . but , despite all of these , there are sti 为有效解决这些矛盾和问题，必须充分吸收和借鉴发达国家在促进可持续发展战略中所采取的税收政策措施，尤其是国外税收政策在促进科技进步及环保治污方面经验。在前文讨论的基础上，本文第四部分提出了改革和完善我国促进可持续发展战略的税收政策的思路设想：建立一套行之有效的科技税收体系，加快科技成果转化过程，促进高新技术产业高速发展；建立以产业技术导向为主，而不是以经济性质和区域导向为主的多样化税收优惠政策体系；扩大资源税的征税范围，开征环境保护税，发展环保产业和再生资源业；开征教育税，提高人口素质及开征社会保障税，保持社会安定，实现社会可持续发展。
Its computation formula is : taxes of etc of taxes of sale of product of = of profit tax amount profit total among them : etc of product sale taxes includes an enterprise to sell product and offer the main management business such as the service to answer the product duty of the burden , value added tax , business tax , city safeguards construction duty , resource duty and educational expenses to add 其计算公式为：利税总额=产品销售税金及其他税金利润总额其中：产品销售税金及其他包括企业销售产品和提供劳务等主要经营业务应负担的产品税、增值税、营业税、城市维护建设税、资源税和教育费附加。
