课征方式 meaning in Chinese

tax treatment

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