资源税改革势在必行

The Urgency of Resource Taxation Reform

资源税的不足实际上是一种制度的缺陷,需要从根本上对制度进行改革,这是政府的职能,也是政府的权利。现实中资源税并没有发挥其应有的功能最根本的原因在于对资源税的性质的界定上。建议:对《资源税条例》进行修改,恢复资源税调节矿山企业级差收益的原貌;抓紧实施对矿产资源补偿费、资源税进行调整,建立动态税率、费率制度,要在调整中充分考虑资源利用情况,把资源利用作为调整的条件和目的之一;在资源税收益的分配上,要在一定程度上反映取之于资源用之于资源的基本原则。

Resource taxation is lower in China.The paper thinks this is a kind of system defects and needs thorough reform.It is government function and right.Resource taxation dose not play enough role in practice for its main reason——there is not clear definition of resource taxation function.The paper puts forward the next proposals: revise 《Resource taxation regulations》,resume the role of adjusting differential benefits of mining enterprises by resource taxation;adjust as quickly as possible mineral resource compensatory payment and resource tax,establish dynamic system of taxation and payment rate,consider full utilization level of resources and make it as the necessary conditions and goal of the adjustment;the principle 'Get it from resources and use it to resources' should be followed in the distribution of resource taxation income.