关于资源税立法权的探讨

Research into Legislative Power of the Tax on Natural Resources

现行资源税存在的立法越权、转授违宪等问题,可能会产生影响税法效力、难得社会认同和政策随意性大等弊端。按税收法定主义原则,资源税立法权属于全国人大及其常委会,如果授权立法,应该有授权目的、范围等限制条件,并且授权立法的权利不能再转授给其他机关。同时,要明确资源税税收基本法律问题,提升资源税法律体系的效力级位,将资源税种由税收法律来规范等,要不断完善资源税立法体制。

Because overstepping of legislative authority and delegating and unconstitutional act with regard to the current resources tax may influence the validity of tax law,the social identity is hard to come by,and random policy,the author discusses that according to the principle of taxation legalism,resource tax legislation belongs to the NPC and its Standing Committee;if delegated legislation,some restrictions,such as authorized purpose and scope should be defined,and the right of enabling legislation cannot be sub-delegated to other organs.Some specific methods for resource tax are also mentioned： making the essential legal issue of revenue clear,promoting the validity level of legal system,standardizing the items according to revenue law,and constantly improving the legislation system.