资源税改革:体系思考与立法指向

发布时间：2018-04-13 07:12

本文选题：资源税 + 水资源税　；参考：《当代经济管理》2017年08期

【摘要】：资源税承载着筹集财政资金、平衡环境利益、保障能源安全、实现生态公平等多重功能,根本目的在于达成财政、环境和社会的永续。2016年《关于全面推进资源税改革的通知》明确矿产资源补偿费等收费基金适当并入资源税、将水资源税纳入改革试点,推行从价计征改革等,成为继"营改增"改革之后的又一大税制变迁及实践。但是,资源税改革与理想的税制模式尚有差距,还须明确资源税的目的取向,要更多地彰显地方税权,赋予地方一定的财政自主权,夯实改革的法治基础。与此同时,资源税制的设计要充分考虑与能源税、环境税、消费税等相关税种的协调,注重与相关税种的协同立法。唯有如此,各税种(税目)之间方能正向运行,资源税的财政、环保与纳税人权利保护目标亦才能实现。
[Abstract]:The resource tax carries many functions such as raising financial funds, balancing environmental interests, ensuring energy security, and realizing ecological equity. The fundamental purpose is to achieve finance.Environmental and social sustainability. The 2016 Circular on comprehensively promoting the Reform of Resource tax specifies that the fee funds such as compensation for mineral resources should be appropriately incorporated into the resource tax, that the water resources tax should be incorporated into the pilot reform, and that the ad valorem reform should be carried out.It has become another great tax system change and practice after the reform of "business reform and increase".However, there is still a gap between the reform of resource tax and the ideal tax system. It is also necessary to clarify the purpose of resource tax, to show more local tax power, to endow local financial autonomy, and to consolidate the rule of law foundation of reform.At the same time, the design of resource tax system should fully consider the coordination with energy tax, environment tax, consumption tax and other related taxes, and pay attention to the coordinated legislation with related taxes.Only in this way, can the tax categories run positively, and the financial, environmental and taxpayer rights protection goals of the resource tax can also be realized.
【作者单位】：武汉大学法学院;
【基金】：司法部国家法治与法学理论研究项目《资源税立法目的与制度设计研究》(16SFB3042) 武汉大学人文社会科学自主科研青年项目《环境法与财政法的价值整合研究》(2017QN014)
【分类号】：D922.22;D922.68

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