税法税种的分类问题？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	税法税种的分类问题？
释义	税法税种的分类问题？税法税种的分类问题根据课税目的的不同，可将自然资源税分为一般资源税和级差资源税。一般资源税是指国家对使用、开采自然资源的单位和个人，依所有权征收的税，主要体现在对资源的有偿使用。级差资源税是指国家对开发和利用自然资源的单位和个人，由于资源条件的差别所取得的级差收入课征的一种税，其目的主要是调节级差收入，促进公平竞争。对资源课税一般采用从量等额征收、从量差额征收、从价定率征收、从利征收等4种计税标准。这样解释大家理解吗？该内容由赵军律师和律说律答共创回答
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