我国现行资源税制度的现状及其改革设想

The Present Situation and Reform Conception of Current Resources Tax System in China

税收是保护资源的一种有效的经济手段,税收以税法为依据,具有强制性;纳税主体开采和消费多少资源,取决于该主体的资源税负担能力。在税收体系中,资源税的覆盖面最广,是保护资源的主要税种,但我国现行的资源税在保护资源方面还有许多不完善之处,未能发挥其应有的保护资源的作用。通过剖析我国资源税制度现存的弊端,提出改革与完善我国资源税收制度的设想,以期促进我国的经济走可持续发展之路。

The tax revenue is a kind of effective economical method to protect the resources. The tax revenue takes the tax law as evidence and it is forcible. All administrative departments can＇t assign resources amount, only being decided by the taxpayer ability of paying resources tax. Resources tax is the widest one in the tax system for which is the main tax to protect resources. But there are many shortcomings existing in tax system in current resources tax in China, which doesn＇t play an important role in protecting resources. By analyzing the existing problems in resources tax system, the paper proposes some conception to reform and better our resources tax system in order to promote our economy sustainable development.