An Analysis on the Power Source of Tax Planning Based on the Marginal Tax Rate Differential Model

基于边际 税率 差模型的税收筹划动力源泉分析

The property tax taking as one kind of property tax nature very early in overseas has become the main origin local finance income and has become an important method of the adjustment income differential .

物业税作为一种财产 税性质的税种在国外很早就成为地方财政收入的一个主要来源，并成为调节收入 差距的一个重要手段。

In our tax system design quantity-based collection made tax revenue away from the high oil price and the existing levy standard cannot evidently reflect the differential earnings of petroleum resource which delays the marginal oil field exploration to some extent .

在资源税制度设计中，从量计征的征收方式使得 税收收入与高油价脱钩，现行课税标准也无法明显体现出石油资源的 级差收益，在一定程度上削弱了对边际油田的开发力度。

As a tax conducted in the resource extraction it is apparently unable to adapt to the development of the current economic situation for the resource tax if it still takes the general taxing and differential gain regulation as the principles .

作为在资源开采这一源头进行征税的税种、以普遍征收、调节 级差收益为原则设置的现行资源 税，已无法适应目前经济形势的发展。