对资源税制度改革的思考

Study on Reform of Resources Tax System in Our Country

矿产品市场价格的持续上涨和矿业开发过程中资源浪费问题的屡禁不止,使得资源税制度的不足日益显现,以强化征收力度为核心的多项调整和试点改革措施,也因此被推出并引发了诸多争议。在对近年来各项资源税调整和试点改革措施回顾总结的基础上,系统分析了其所产生的正负效应及原因,通过总体评判,并结合我国矿业实际,阐述了资源税制度的改革方向及矿产资源有偿使用制度改革的长远目标,在考虑可行性的基础上设计了两种过渡性改革方案。

Continuous soaring of mineral products price and losing the control of resources waste during the course of mineral exploration require a sophisticated institutional arrangement on resources tax system,which is still in its early stage in China.Although adjustments and experimental reforms in relation to enhance the collect of resources tax have been made and been put in place in the past years,the effectiveness of those adjustments and reforms is still under discussion.Based on an overview of related adjustments and experimental reforms,this paper gives a thorough analysis on both positive and negative effects caused by resources tax adjustment and reform,reasons behind those effects are also been pointed out.More importantly,the reform direction of resources tax system and the final model of requitable usage system of mineral resources which put China＇s specific situation into consideration are formed,two feasible transitional plans are presented as well.