基于可持续发展视角的资源税定位研究

Resources Tax in China and Sustainable Development

资源税的理论依据以及功能定位决定了资源税的改革方向。本文从可持续发展的视角出发对资源税的理论依据进行了深入的研究,在此基础上对资源税的功能进行了详细的定位。作为税收的一种,资源税应该是国家凭借政治权而不是财产权筹集收入的形式,通过对现有研究成果的回顾和分析,说明了资源税促进资源可持续利用的理论依据应该是外部性理论,而不是资源租、级差地租等依据财产权取得收入的理论。在资源税的具体定位的分析中,采用了资源价值补偿的理论框架,将使用资源的成本分为所有者成本、生产者成本、外部性成本,提出资源税应该定位在弥补资源消费量在不同代际分配不均的外部性成本上,而资源的所有者成本、生产者成本和外部性成本中的环境污染成本应该通过市场手段和完善现有制度进行补偿。

The theoretical basis of a resource tax and whether functional positioning is reasonable, influence the effects of these taxes and determine the direction of reform. This paper studies the theoretical basis of resources tax from the perspective of sustainable development. This paper argues that the theoretical bases of resources tax to promote the sustainable utilization of resources should be externality theory rather than theories based on resource rent and differential rent. The country should levy the resources tax by virtue of its political right instead of property right. This paper positions detailed functions of resource tax using the theoretical framework of resource value compensation. Under a framework of resource value compensation, the cost of resource utilization can be divided into the owner cost, producer cost and external cost. Compensation for owner costs and producer costs is a market transaction activity, which can be adjusted by the market and does not require government intervention. It is inappropriate to compensate for environmental pollution costs contained in the external cost by means of resource tax. The resources tax should be positioned to compensate for uneven external costs related to resource consumption across different intergenerational distributions. The resources tax should adjust unsustainable problems of intergenerational distribution during resource utilization under the guidance of externality theory.