煤炭行业资源税费改革研究:基于可持续发展视角

The Study on Reform of Resources Tax and Fee Institution in Coal Industry

文章首先对国内关于资源税的争论进行了概述,随后,通过对我国煤炭资源税费制度的演变、现行资源税费制度的局限性和不足的阐述,分析了我国煤炭资源税费制度改革的必要性和紧迫性。然后,从西方主要矿业国家比较成熟的资源税收体系着手,阐明了资源税费的构成、资源产权制度的建立、产权的交易方式。在此基础上,明确了我国煤炭资源税费改革原则和目标,对现行煤炭资源税费的征收范围、税率、计税方法、征收体制等方面的改革进行设计,提出了具体实施我国资源税征收范围、适当提高资源税率、改进计税方式、将资源税和资源补偿费合而为一的方法。

In this paper,first,controversy of resources tax is introduced.Second,the necessary to reform the resource tax system in China is analyzed based on the research of the history and current situation of resource tax system in China.Third,based on the resources tax system of the western country,the composition of resource tax,the resource property system and its deal methods are explained.Fourth,it puts forward the resource tax frame on the following aspects： making lows on resources,building pay for resource system and the secondary resource market.Fifth,it proposes some ideas on the resource tax system reform covering following aspects tax range,tax rate,tax methods,transaction program.