第一章简单介绍了西方的税制优化理论。
The first chapter introduces western theory of optimal taxation.
本文简单介绍了我国资源税的历史与现行问题，以及国外资源税制度的一些概况，提出了对我国资源税设计的几点看法。
This thesis described the history and problems of domestic resource tax, and related information of foreign countries. And raised several proposal on present resource tax reform.
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